FinCEN guidance from 2006 states that if a business is cashing payroll checks for employees exceeding $1,000.00 per person per day in one or more transactions, the business does not meet the definition of an MSB. Is this still true? Also, if the business cashes checks for an owner of the business, or for anyone, but it is not necessarily a payroll check, then does it meet the definition of an MSB?

You are correct that a business cashing payroll checks for their employees would not be considered an MSB. Also, I would consider any check issued by the business payable to an employee (expense reimbursement, etc) could also be cashed, but any other check that is brought in by the employee and cashed would trigger the MSB if the $1,000 threshold is met.

If the business cashes its own checks, payroll or otherwise, does the same apply? Or, must it be payroll checks only and/or payable to an employee for something such as expense reimbursement.

It would see the cashing of any check issued by the business similar to this ruling:

http://www.fincen.gov/statutes_regs/guidance/html/FIN-2007-R001.html