For purposes of this part, these terms shall be defined as follows:

1. (1) "Database management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database;
2. (2) "Director" means the Secretary of the Department of Finance and Administration or the Administrative Assistant for Revenue, or his or her authorized agent;
3. (3) "Electronic data interchange" or "EDI technology" means the computer-to-computer exchange of business transactions in a standardized structured electronic format;
4. (4) "Hard copy" means any documents, records, reports, or other data printed on paper;

5. (5)

   1. (A) "Machine-sensible record" means a collection of related information in an electronic format.

   2. (B) Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as:

      1. (i) Microfilm;
      2. (ii) Microfiche; or
      3. (iii) Storage-only imaging systems;

6. (6)

   1. (A) "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper.
   2. (B) It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image; and

7. (7) "Taxpayer" means any person:

   1. (A) Subject to or liable for any state tax;
   2. (B) Required to file a return or to pay or withhold and remit any tax required by the provisions of any state tax law; or
   3. (C) Required to obtain a license or a permit or to keep any records under the provisions of any state tax law.