S.C. Code Regs. 117-308.2 - Dentists

Current through Register Vol. 45, No. 9, September 24, 2021

Dentists use and consume equipment, supplies, and medicines in rendering professional service, which equipment, supplies and medicines, etc., are taxable at the time of its purchase by the dentists. Note: Sales of dental prosthetic devices to dentists are exempt from the tax.


S.C. Code Regs. 117-308.2

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