a. a tax preparer providing tax preparation services to less than six clients per calendar year;

b. an individual providing tax preparation services for a spouse, parent, grandparent, child or sibling;

c. an employee who, as part of the regular clerical duties of his or her employment, prepares an employer’s income, sales or payroll tax returns;

d. any fiduciary, or the regular employee of a fiduciary, while acting on behalf of the fiduciary estate, the testator, trustor, grantor, or their beneficiaries;

e. an attorney admitted to practice law in New Jersey;

f. a certified public accountant or public accountant qualified to practice in New Jersey;

g. an enrolled agent who has passed the special enrollment examination administered by the Internal Revenue Service; or

h. the Internal Revenue Service’s Volunteer Income Tax Assistance (VITA) Program, provided that it receives no compensation for or in connection with any services performed for or products purchased by the taxpayer.

L.2007, c.258, s.6.