R.I. Gen. Laws § 44-68-2 — Definitions

(a) “Tax return preparer” means an individual who prepares a substantial portion of any
return for compensation. Tax return preparers include individuals required to register
with the Internal Revenue Service as a tax return preparer and who have a Preparer
Tax Identification Number (PTIN). For the purpose of this chapter the following individuals
shall not be considered tax return preparers:
(1) Volunteer tax return preparers; or
(2) Employees of a tax return preparer and employees of a commercial tax return preparation
business who provide only clerical, administration or other similar services.
(b) “Preparer Tax Identification Number” means the number issued by the Internal Revenue
Service (IRS) to paid preparers to use on all the returns they prepare.
(c) “Return” shall mean any tax report, return, claim for refund or attachment to any
report, return and/or claim for return filed with the tax administrator pursuant to
the tax laws of this state.