An Act to Provide Emergency One-time Relief from the Wild
Maine Legislature, Session 132, LD 1386
Committee: Taxation
Sponsors: STROUT, MOORE

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.
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 average price paid to wild blueberry growers, adjusted for inflation, has 
declined by approximately 45% over the past 20 years; and
Whereas, the price of supplies critically necessary for farming has increased 
significantly in recent years; and
Whereas, over the past several years, interest rates on farmers' bank loans for property 
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 2025 only, a processor or shipper responsible for reporting and paying the 
tax imposed by Title 36, section 4303 may not charge or collect any portion of the tax 
levied under Title 36, section 4303 from a seller of wild blueberries harvested in the State 
in calendar year 2025. 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 2025 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 2025.
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 1/2 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 2025 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.