SECTION 1. Notwithstanding any law to the contrary, Section 12 of chapter 64A of the General Laws, is hereby amended by adding the following paragraph:-
"Any sale of fuel for automotive use, including but not limited to unleaded gasoline and diesel fuel, by a distributor to any public or private entity, or private person in the commonwealth shall be exempt from the tax per gallon contained in this chapter until such time as the average price of a gallon of unleaded gasoline, as calculated in the Commonwealth of Massachusetts by the U.S. Energy Information Administration, is less than one dollar and zero cents."
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