It may not be the Boston Tea Party. But Maine’s “Cookie War” has turned 16,000 Girl Scouts into unlikely revolutionaries in the battle against taxation.

“We’re just a bunch of girls trying to raise money for our organization and we don’t need the tax people picking on us,” said Julia Payne, 13, of Houlton, who peddles Thin Mints, Samoas and Snaps door-to-door at the height of the Maine winter.

The battle between the Girl Scouts and the Maine tax bureau erupted in 1991, when the state imposed a 6 percent “snack tax” on treats such as cookies, chips and candy bars while most other foods remained untaxed.

Initially, the state wanted the Girl Scouts to pay the tax on the wholesale level. But when challenged, the Bureau of Taxation backed down and returned $100,000 to the non-profit organization.

The agency is now trying to collect its crumbs at the retail level. It argues that the Girl Scouts are running a major retail enterprise that is more than just a “casual sale” and thus subject to taxation.

“A casual sale is hit or miss,” explained state Tax Assessor John LaFaver, “Maybe they do it one year and not the next. It’s unpredictable, like a lawn sale type of thing.”

The state and the Girl Scouts will have their final say Wednesday in Kennebec County Superior Court. Justice Donald Alexander is scheduled to rule on the legality of the state’s action.

The cookie sale has been going on for 60 years. Last year, Maine’s two Girl Scout councils — the Kennebec and the Abnaki — grossed more than $3 million by selling cookies — a lot more than a church supper.

“A part of scouting … is learning to be a responsible citizen. And part of that is paying your taxes,” LaFaver said.

But Jane Hartman, a Portland attorney representing the Kennebec Girl Scout Council, said the state tax assessor is misinterpreting the “casual sale” tax law.

“The Girl Scouts will pay any tax that’s due,” she said. “We’re not asking for any special treatment, we’re just asking to be treated in accord with the tax law.”

Hawaii has a sales tax on Girl Scout cookies, but otherwise very few states do, said Bonnie McEwan, spokeswoman for Girl Scouts USA in New York.

“We really think this is truly inappropriate,” she said.

“The cookie sale is a program experience for girls’ education skills and team building,” McEwan added. “It’s a fund-raiser and makes local girl scout activities possible.”

Money raised selling cookies makes up 60 percent of the councils’ budget.

“It’s a way for people to donate to the Girl Scouts. We don’t use it for profit,” said Jessie Mellott, a 13-year-old scout from Brewer.

Julia Payne said she’s worried that cookie sales will drop and activities will have to be cut if the price is increased. To accommodate the tax, the Kennebec Council would raise its price from $3 to $3.18 per box and the Abnaki Council would go from $2.50 to $2.75.

Last year, Payne earned a badge for selling more than 150 boxes.

“My goal is 200 for this year, but with the tax it may have to be 125,” she said.