Mixtures of gasoline and alcohol used to operate or propel motor vehicles and commonly referred to as "gasohol" are fuels within the meaning of Massachusetts General Laws Chapter 64A, Section 1.

Gasohol is therefore taxable as gasoline under Massachusetts General Laws Chapters 64A and 64F.

/s/ Daniel B. Breen
Commissioner of Revenue

July 03, 1979

TIR 79-3