Bill > H3359

This bill amends the South Carolina tax code to create a new exemption from the admissions tax for agritourism activities. Specifically, the bill adds a provision to Section 12-21-2420 that would exempt admission fees for any activity defined as an agritourism activity under Section 46-53-10 of the state code. Agritourism typically refers to agricultural activities that are open to the public for recreation, education, or entertainment, such as farm tours, corn mazes, pumpkin patches, or other farm-based experiences that allow visitors to engage with agricultural operations. By providing this tax exemption, the bill aims to support agricultural businesses that offer these types of visitor experiences by reducing their tax burden. The bill would take effect immediately upon receiving the Governor's approval, meaning that once signed, the admissions tax exemption for agritourism activities would become law.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=3359&session=126&summary=B