Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over the highways of the commonwealth, or who has in his possession fuel or special fuels so acquired for such use, including persons who although not residents of the commonwealth shall regularly or habitually use and operate motor vehicles over the highways of the commonwealth, shall be subject to an excise for the privilege of using said highways at the tax per gallon determined by the commissioner under chapter sixty-four A. Any turnpike constructed by the Massachusetts Department of Transportation in accordance with chapter three hundred and fifty-four of the acts of nineteen hundred and fifty-two, as amended, shall not be considered a highway for the purposes of this chapter until such turnpike shall have become a part of the state highway system as provided in section seventeen of said chapter three hundred and fifty-four. Toll receipts given to users of said turnpike or invoices rendered to such users by the said Authority shall be accepted by the commissioner as evidence of the use on said turnpike of fuel or special fuels in the proportion of one gallon for each fifteen miles of indicated travel by passenger cars, ambulances, hearses, motorcycles and light trucks, and in the proportion of one gallon for each five miles of indicated travel by all other trucks and buses.
The provisions of this chapter shall not apply to persons who, as transients operate motor carriers into or through this commonwealth, using therein fuel or special fuels acquired outside the commonwealth, provided that such fuel or special fuels are wholly contained within the supply tanks of such vehicle, nor shall it apply to persons who, having acquired fuel or special fuels outside the commonwealth, shall transport the same into this commonwealth in the tank or tanks of a motor vehicle; provided, however, such vehicle is designed and used primarily for the non-commercial transportation of passengers.