S.C. Code Regs. 117-308.3 — Doctors

Doctors are the consumers of the supplies, medicines, office furniture and fixtures and special tools
and equipment they use in the practice of their profession. Sales of such supplies and equipment to
doctors are retail sales and subject to the sales tax.
It is only when a doctor has a stock of drugs from which he makes numerous and substantial retail
sales that he is required to have a retail license and to remit sales tax directly to the department.