An Act to Provide Emergency One-time Relief from the Wild Blueberry Tax for Growers in Maine (AFTER DEADLINE)
Maine Legislature, Session 131, LD 2256
Committee: Taxation
Sponsors: PLUECKER, BLACK, COSTAIN, CRAY, GUERRETTE, HALL, HEPLER, JAUCH, SHAW

Legislative Document
No. 2256
H.P. 1447
House of Representatives, March 6, 2024
An Act to Provide Emergency One-time Relief from the Wild 
Blueberry Tax for Growers in Maine
(AFTER DEADLINE)
(EMERGENCY)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative PLUECKER of Warren.
Cosponsored by Senator BLACK of Franklin and
Representatives: COSTAIN of Plymouth, CRAY of Palmyra, GUERRETTE of Caribou, 
HALL of Wilton, HEPLER of Woolwich, JAUCH of Topsham, SHAW of Auburn.
Emergency preamble.  Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the economic status of the State's wild blueberry industry is at a historic 
low; and
Whereas, in 2023, a declining market caused wild blueberry farmers to spend more 
to grow and harvest their crop than they earned from farming wild blueberries; and
Whereas, the average price paid to wild blueberry growers, adjusted for inflation, has 
declined by 45% over the past 20 years; and
Whereas, the price of supplies critically necessary for farming has increased as much 
as 78% in the last 3 years; and
Whereas, over the past 2 years, interest rates for farmers' bank loans for other than 
real property have risen faster than at any point in the prior 40 years; and
Whereas, the Wild Blueberry Commission of Maine, which is funded by revenue 
from a tax imposed on wild blueberry sellers, processors and shippers, is dedicated to 
conserving and promoting the prosperity and welfare of this State and of the wild blueberry 
industry of this State; and
Whereas, although the Wild Blueberry Commission of Maine is seeking solutions to 
improve the economic condition of the State's wild blueberry industry, this legislation is 
necessary to provide immediate financial assistance to wild blueberry growers; and
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. Temporary suspension of tax on sellers of blueberries harvested in 
the State. Notwithstanding the Maine Revised Statutes, Title 36, section 4303, for 
calendar year 2024 only, a processor or shipper responsible for reporting and paying the 
tax imposed by Title 36, section 4303 may not charge or collect the tax levied under Title 
36, section 4303 from a seller of wild blueberries harvested in the State in calendar year 
2024. A processor or shipper remains responsible for payment of 1/2 of the tax imposed by 
Title 36, section 4303 on wild blueberries harvested in the State in calendar year 2024 and 
for collection and payment of the entire tax imposed by Title 36, section 4303 on all wild 
blueberries not harvested in the State in calendar year 2024.
Emergency clause.  In view of the emergency cited in the preamble, this legislation 
takes effect when approved.
SUMMARY
Current law imposes a tax at the rate of 1.5 cents per pound on wild blueberries shipped 
or processed in the State; 1/2 of the tax is paid by the seller and 1/2 of the tax is paid by the 
processor or the shipper.  This bill exempts sellers of blueberries harvested in the State 
from the imposition of the blueberry tax for the 2024 calendar year, which will result in a 
tax of 0.75 cents per pound on processors and shippers for blueberries harvested in the 
State. Processors and shippers continue to be responsible for collecting and paying the tax 
on blueberries harvested outside the State.