(1) The board has authority to make a written exception from the continuing education requirements for those persons who certify that they do not intend to engage in the practice of funeral service. Applicants for certificate or license renewal must certify their intention to the board on a notice furnished by the department. The board defines "practice of funeral service" to mean:
(a) a person engaging in providing shelter, care, and custody of the human dead;
(b) the practice of preparing of the human dead by embalming or other methods for burial or other disposition;
(c) in making arrangements at or prior to need, financial or otherwise, for the providing of such services and/or the same of funeral merchandise, whether for present or future use; or
(d) in general, engaging in the practice or performing any functions of funeral directing and/or embalming as presently known including those stipulated herein.