S.C. Code Regs. 117-308.1 — Professional Services

Receipts from the performance of professional services are not subject to the sales tax.
The property used incidental to the performance of such services by licensed medical doctors,
dentists, doctors of veterinary medicine, oculists, optometrists, lawyers, accountants, civil engineers,
and other licensed professional men is subject to tax on its sale to such persons.
Note however, that a doctor, etc., may in addition to rendering a service, also be in the business of
making sales of tangible personal property. For instance, a doctor may sell medicines.
In those cases where professional men are regularly engaged in the business of selling tangible
personal property at retail, they must obtain a retail license and remit the taxes due on such sales.