An Act relative to the fuel tax

This bill exempts all sales of automotive fuel (including gasoline and diesel) in Massachusetts from the state fuel tax until the average price of unleaded gasoline falls below $1.00 per gallon. The exemption applies to every buyer - public entities, private businesses, and individual drivers - and automatically ends when the U.S. Energy Information Administration reports average prices under $1.00. The tax exemption covers all fuel used for vehicles and is triggered solely by the specified price threshold. The law modifies existing tax provisions to implement this price-based relief mechanism.