An Act to Provide Emergency One-time Relief from the Wild Blueberry Tax for Sellers in Maine and Partial Relief for Processors and Shippers

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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1386
H.P. 908 House of Representatives, April 1, 2025
An Act to Provide Emergency One-time Relief from the Wild
Blueberry Tax for Sellers in Maine and Partial Relief for Processors
and Shippers
(EMERGENCY)
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative STROUT of Harrington.
Cosponsored by Senator MOORE of Washington and
Representatives: ARATA of New Gloucester, FAULKINGHAM of Winter Harbor, LIBBY of
Auburn, MINGO of Calais, TUELL of East Machias, Senator: MARTIN of Oxford.

Page 1 - 132LR1360(01)
1Emergency preamble. Whereas, acts and resolves of the Legislature do not
2 become effective until 90 days after adjournment unless enacted as emergencies; and
3Whereas, the average price paid to wild blueberry growers, adjusted for inflation, has
4 declined by approximately 45% over the past 20 years; and
5Whereas, the price of supplies critically necessary for farming has increased
6 significantly in recent years; and
7Whereas, over the past several years, interest rates on farmers' bank loans for property
8 other than real property have risen faster than at any point in the prior 40 years; and
9Whereas, the Wild Blueberry Commission of Maine, which is funded by revenue
10 from a tax imposed on wild blueberry sellers, processors and shippers, is dedicated to
11 conserving and promoting the prosperity and welfare of this State and of the wild blueberry
12 industry of this State; and
13Whereas, although the Wild Blueberry Commission of Maine is seeking solutions to
14 improve the economic condition of the State's wild blueberry industry, this legislation is
15 necessary to provide immediate financial assistance to wild blueberry growers; and
16Whereas, in the judgment of the Legislature, these facts create an emergency within
17 the meaning of the Constitution of Maine and require the following legislation as
18 immediately necessary for the preservation of the public peace, health and safety; now,
19 therefore,
20Be it enacted by the People of the State of Maine as follows:
21Sec. 1. Temporary suspension of tax on sellers of blueberries harvested in
22the State. Notwithstanding the Maine Revised Statutes, Title 36, section 4303, for
23 calendar year 2025 only, a processor or shipper responsible for reporting and paying the
24 tax imposed by Title 36, section 4303 may not charge or collect any portion of the tax
25 levied under Title 36, section 4303 from a seller of wild blueberries harvested in the State
26 in calendar year 2025. A processor or shipper remains responsible for payment of 1/2 of
27 the tax imposed by Title 36, section 4303 on wild blueberries harvested in the State in
28 calendar year 2025 and for collection and payment of the entire tax imposed by Title 36,
29 section 4303 on all wild blueberries not harvested in the State in calendar year 2025.
30Emergency clause. In view of the emergency cited in the preamble, this legislation
31 takes effect when approved.
32SUMMARY
33 Current law imposes a tax at the rate of 1 1/2 cents per pound on wild blueberries
34 shipped or processed in the State; 1/2 of the tax is paid by the seller and 1/2 of the tax is
35 paid by the processor or the shipper. This bill exempts sellers of blueberries harvested in
36 the State from the imposition of the blueberry tax for the 2025 calendar year, which will
37 result in a tax of 0.75 cents per pound on processors and shippers for blueberries harvested
38 in the State. Processors and shippers continue to be responsible for collecting and paying
39 the tax on blueberries harvested outside the State.
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