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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-43-233 SO AS TO PROVIDE ADDITIONAL "AGRITOURISM" USES FOR AGRICULTURAL REAL PROPERTY THAT DOES NOT AFFECT THE ELIGIBILITY OF THE PROPERTY FOR AGRICULTURAL USE CLASSIFICATION FOR PURPOSES OF THE PROPERTY TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-233. (A) In addition to and incidental to the uses required for real property to be classified as agricultural real property pursuant to Sections 12-43-220(d), 12-43-230(a), 12-43-232, and applicable regulations, uses of tracts of agricultural real property for 'agritourism' purposes is deemed an agricultural use of the property to the extent agritourism is not the primary reason any tract is classified as agricultural real property but is supplemental and incidental to the primary purposes of the tract's use for agriculture, grazing, horticulture, forestry, dairying, and mariculture. These supplemental and incidental agritourism uses are not an 'other business for profit' for purposes of Section 12-47-230(2). For purposes of this section, agritourism uses include, but are not limited to: wineries, educational tours, education barns, historical reenactments, arts and crafts demonstrations, farm schools, farm stores, living history farms, heirloom plants and animals, roadside stands, processing demonstrations, log buildings, antique villages, herb gardens, frontier villages, workshops, collections of old farm machinery, festivals, butter making, cooking demonstrations, farm theme playgrounds for children, clay shooting, fee fishing and hunting, pick your own, farm vacations, pumpkin patches, gift shops, rent a plant, farm tours, moonlight activities, crafts, horseback riding, pageants, cross-country trails, speakers, food sales, camping, regional themes, hayrides, mazes, cold drinks, crop art, harvest theme productions, native ecology preservations, picnic grounds, tastings, dude ranches, trail rides, Indian mounds, earthworks art, farm animal exhibits, company parties, haunted attractions, observation decks, bird-watching, stargazing, nature based attractions, ecological based attractions, bonfires, and meditation gardens.
(B) The Department of Revenue by regulation may further define those uses qualifying as agritourism and appropriate definitions for 'supplemental and incidental' as used in this section."
SECTION 2. This act takes effect upon approval by the Governor.
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