South Carolina H 5068: Sales tax exemptions

Bill Text

2025-2026 Bill 5068 Text of Previous Version (Jan. 29, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 5068

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS 
BY ADDING SECTION 27-30-180 SO AS TO PROVIDE A HOMEOWNERS ASSOCIATION THE 
ABILITY TO ADOPT AND ENFORCE RULES RELATING TO POLITICAL SIGNS PROVIDED THOSE 
RULES MEET CRITERIA DESIGNATED BY THIS SECTION.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Chapter 30, Title 27 of the 
S.C. Code is amended by adding:

 Section 
27-30-180. (A) Regardless of a restrictive covenant, 
declaration, rule, contractual provision, or other requirement found in a deed, 
contract, lease, rental agreement, or homeowners association document, a 
homeowner or tenant may display a political sign on the premises of the 
property he is entitled to use, excluding common areas accessible to all 
members of the community, during the period beginning thirty days before and 
ending five days after the date of the election to which the sign relates.

 (B)(1) A homeowners association may adopt 
and enforce rules relating to a political sign that restricts the:

 (a) size of the sign, provided the 
allowable size is at least twenty-four inches by eighteen inches regardless of 
orientation;

 (b) number of signs that may be 
displayed, provided the rule permits a homeowner to display at least two signs 
for each candidate, political party, or public question of the election to 
which the sign relates;

 (c) locations where a sign may be 
displayed on common areas accessible to all members of the community; and

 (d) placement of a political sign 
outside of the period beginning thirty days before and ending five days after 
the date of the election to which the sign relates.

 (2) A homeowners association may 
remove a sign that violates the rules permitted by this section.

 (C) For purposes of this section, 
"political sign" means a sign advocating:

 (1) the election or defeat of one or 
more candidates for nomination or election;

 (2) support for or opposition to a 
political party or a political party's candidate; and

 (3) the approval or disapproval of a 
public question.

SECTION 
2. This act takes effect upon approval by the Governor.

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This web page was last updated on January 29, 2026 at 10:58 AM