Establishes a local option sales tax on sale of fuel and special fuel.

Provides that any city or town may impose a local excise tax on the sale of fuel and special fuels to retail dealers at a rate of 3 cents per gallon. The excise tax is in addition to the amount of (1) any tax per gallon on fuel imposed under chapter 64A, and (2) any tax per gallon on special fuels imposed under chapter 64E. At the time of filing a return required by section 16 of chapter 62C, every retail supplier shall pay to the commissioner the local excise tax on the sale of fuel or special fuels sold to retail dealers located in any city or town that has adopted the provisions of this chapter.

Dead.

02/16/2023 Referred to House Committee on Revenue.
09/26/2023 Hearing in Joint Committee on Revenue.
02/12/2024 Reporting date extended to 4/30/2024, pending concurrence.
03/21/2024 Senate concurred.
05/02/2024 Reporting date extended to 7/31/2024, pending concurrence.
07/11/2024 Senate concurred in reporting date extension.
08/01/2024 Died upon adjournment.