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Is the SG modifier a valid modifier for use with a CPT code or is it only valid when used with a HCPCS code? If you can point me to any documentation on the use of the modifier it would be appreciated
It is either or both. Of note, that depends on the specific code, but codes from both systems can have an -SG mod appended. That is not to say that every code in both systems may allow for -SG.
As for documentation, I'd check out Encoder Pro from Ingenix or Codecorrect.com; both provide very clear tables of appropriate/accepted modifiers for any given HCPCs/CPT code.