S.C. Code Regs. 117-705.2 — Personal Service Income of a Resident

Income received by a dentist, doctor, lawyer, architect, or other professional domiciled in the State
of South Carolina is income from personal services and is subject to South Carolina income taxes, even
though such services are performed in another state, and even though the professional has an office
located in such other state.
A tax credit may be allowed as provided in Regulation 117-755.