Illinois Code § 815 ILCS 535/2

For the purposes of this Act, a person is engaged in the business of
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(was 720 ILCS 140/2)

 
Sec. 2. 

For the purposes of this Act, a person is engaged in the business of
preparing federal or state income tax returns or assisting taxpayers in
preparing such returns if he does either of the following:

 
 
(a) Advertises, or gives publicity to the effect that 
 
he prepares or assists others in the preparation of federal income tax returns.

 
 
(b) Prepares or assists others in the preparation of 
 
state or federal income tax returns for compensation.

he prepares or assists others in the preparation of federal income tax returns.
state or federal income tax returns for compensation.

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