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.