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.