A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-2420, RELATING TO EXEMPTIONS FROM THE ADMISSIONS TAX, SO AS TO EXEMPT ADMISSION TO ANY AGROTOURISM ACTIVITY.
Summary
H3359 amends South Carolina’s admissions tax exemption statute to add a new exemption for admission to any agritourism activity. The bill inserts a new item into Section 12-21-2420 of the South Carolina Code, cross-referencing the definition of agritourism activity in Section 46-53-10. In practical terms, tickets or entry fees charged for qualifying agritourism activities would no longer be subject to the state admissions tax.
The bill is narrow in scope and does not create a new tax credit or alter the general admissions tax structure beyond this specific exemption. It would affect operators of farms and rural tourism businesses that host activities such as farm tours, pick-your-own operations, corn mazes, seasonal festivals, and similar events if they meet the statutory definition of agritourism. The act would take effect upon approval by the Governor.
Impact
This bill would amend Section 12-21-2420 of the South Carolina Code, which governs exemptions from the admissions tax, by adding agritourism admissions to the list of exempt activities. The change would reduce tax liability for qualifying agritourism operators and remove admissions tax from entry fees associated with those activities. It would also indirectly affect state tax collections by narrowing the admissions tax base for this category of events.
Sentiment
Based on the available bill information, the measure appears to be straightforward and likely favorable to agricultural and rural tourism interests. There are no recorded committee transcripts or votes showing debate or opposition, and the bill’s caption and text suggest a targeted tax relief measure rather than a controversial policy change. The absence of recorded dissent in the provided materials indicates no clear publicized controversy in the available record.
Contention
The main point of potential contention is the scope of the agritourism exemption: whether the definition in Section 46-53-10 is sufficiently clear to prevent disputes over which activities qualify. Tax policy concerns may also arise over whether exempting agritourism admissions creates an uneven tax preference compared with other entertainment or tourism businesses that continue to pay admissions tax. Any opposition would likely come from fiscal or tax-administration perspectives rather than from the bill’s core policy goal.