Maine Revised Statutes Title 36 Sec. 4303 – Rate of tax
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Terms Used In Maine Revised Statutes Title 36 Sec. 4303
- Processor: means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302
- Seller: means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others. See Maine Revised Statutes Title 36 Sec. 4302
- Shipper: means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Unprocessed wild blueberries: means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated. See Maine Revised Statutes Title 36 Sec. 4302
- Wild blueberries: means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State. See Maine Revised Statutes Title 36 Sec. 4302
Except as provided in section 4303?B, there is levied and imposed a tax at the rate of 1 1/2¢ per pound on all wild blueberries processed in the State and on all unprocessed wild blueberries shipped to a destination outside the State. All wild blueberries harvested in the State that are to be shipped outside the State for processing must be weighed on a state-certified scale in the State prior to being shipped outside the State. The tax is computed on the gross weight of the wild blueberries as delivered prior to any processing or shipping. The processor that first receives unprocessed wild blueberries in the State, or the shipper that transports unprocessed wild blueberries to a destination outside the State, is responsible for reporting and paying the tax. [PL 2021, c. 681, Pt. F, §2 (AMD).]
A processor or shipper responsible for reporting and paying the tax imposed by this section shall charge and collect 1/2 of the tax levied under this section from the seller. [PL 2013, c. 331, Pt. C, §23 (NEW).]
SECTION HISTORY
PL 1977, c. 533, §1 (AMD). PL 1979, c. 392, §1 (AMD). PL 1983, c. 836, §3 (AMD). PL 1989, c. 29, §2 (AMD). PL 1997, c. 511, §11 (AMD). PL 2001, c. 147, §1 (AMD). PL 2013, c. 331, Pt. C, §23 (AMD). PL 2019, c. 222, §1 (AMD). PL 2019, c. 222, §7 (AFF). PL 2021, c. 681, Pt. F, §2 (AMD).