(1) “Person” means a natural person, corporation, association, partnership or any organized group of persons; and
(2) “Preparer of tax returns” means a person who, in consideration of compensation received or to be received by the person, offers to perform or holds that person out to perform services for residents or taxpayers of this state that involve advice concerning the preparation of returns required under state law, except the tax on income. For the purpose of this part, a person is not a “preparer of tax returns” when:
(A) It is the person's legal obligation to prepare the return as the taxpayer;
(B) Acting as a regular and bona fide employee of the taxpayer. A regular and bona fide employee of the taxpayer shall be an individual and shall not be an employer in matters relating to the preparation of state tax returns;
(C) Acting as an agent of the department of revenue;
(D) Acting as an agent of the department of labor and workforce development; or
(E) As an employee of a nonprofit corporation or its wholly owned subsidiary, the person prepares a tax return for a member of the corporation.
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