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. HISTORY: Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.