April 2024 Insider

 President's Message

Are you ready for spring?  It’s hard to believe it is upon us so soon, but I hope all of you can enjoy the mild temperatures of spring sooner rather than later!   

We recently completed Sales Tax School I; the first school of 2024, at the Georgia Tech Hotel & Conference Center in Atlanta.  It was well attended and went off without a hitch, thanks to the hard work of Chair Emily Gauthier, CMI, Vice Chair Leslie S. Hahn, CMI, CPA, and the rest of the committee.   I had the honor of welcoming the attendees to the school and getting to know many of them.  It was a well-run and informative program, and I was glad to be a small part of it.  

In addition, we are currently in the final days of the ABA/IPT Advanced Tax Seminars.  The turnout has been great, and the sessions have provided valuable insights and new perspectives.   Thank you to the program organizers, each discipline’s seminar chairs and vice chairs, and the committee members, who all worked hard to ensure these were informative and engaging programs.  Next up for IPT is the Credits & Incentives School on April 15 – 19 in Atlanta.  I will be there on Monday for the welcome session and look forward to meeting those in attendance.  

One of my favorite things to talk about is the 2024 Annual Conference, June 23 – 26, 2024, in San Diego, and I have more news on what to expect from the program.  The keynote speaker is Michael Lombardi, a former NFL General Manager and Three-Time Super Bowl winner.  His unparalleled insights into the inner workings of successful football organizations will provide valuable insight into leadership, strategy, and team dynamics.  We have also added Jared Walczak to the agenda.  You may know Jared as the Vice President of State Projects for the well-respected Tax Foundation, and he will share his perspective on the latest SALT trends and the impact our current economy is having on the same.  

Other exciting developments include the return of the Annual Conference Scholarship Program.   It was very successful in 2023 when the Scholarship Committee made the awards available to young professionals working in state and local taxation with less than two years of experience. Last year, IPT awarded scholarships to five up-and-coming professionals, and we can’t wait to do so again.  Click here to learn more about the program and apply.  Scholarship applications must be submitted by April 15th, so don’t hesitate to apply or share this opportunity with colleagues.  

Now for the fun stuff!  You can expect a great time in San Diego with average weather that time of year being sunny and mid-70’s!  The Hilton San Diego Bayfront is in the heart of everything, with much to do and see, hence the Conference theme of Sun, Sail, SALT.  Close-by activities include exploring the restaurants, nightlife, theaters and history of the Gaslamp Quarter, cheering for the Padres at Petco Park, and visiting beautiful Coronado Island.  Balboa Park is also a short ride away and features the world-renowned San Diego Zoo.  

The Tuesday evening reception will have a SALTARITAVILLE theme, with a Jimmy Buffett cover band to help us find that “lost shaker of SALT!”  We have also added a pre-conference excursion to tour the USS Midway Museum and plan to add even more unique networking events in the coming weeks.  I’ve done the Midway tour a couple of times in years past and it is a wonderful experience for all.  It is easy to see why TripAdvisor users voted the Midway as the #1 activity to do in San Diego.  As the proud son of a WW2 Navy veteran, San Diego does a great job of honoring our military past, present and future.

It has been a wonderful experience working on this program with the Annual Conference Committee Chairs, Vice Chairs, and members.  Their dedication to ensuring this Conference delivers on its promise to provide diverse educational information, entertaining presenters, and networking events that are fun, engaging, and effective is inspiring.  They are doing the heavy lifting now to ensure your Annual Conference is engaging and memorable.  I hope to see you in San Diego!

Allan Wells, CMI
IPT President 


Help keep the lines of communication open with IPT! 

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Get started today!


2024 Annual Dues - Still Available to Pay 

2024 Dues are still available for payment either online (the preferred method at ipt.org) or via check.  If your annual dues have not yet been paid, we kindly request that you submit your payment at this time in order to maintain your active status and continue enjoying the numerous benefits of IPT membership. 

If payment is not received by April 1, 2024, a late fee of $100 will be applied to your account.  Additionally, failure to pay your dues will result in the deactivation of your membership, leading to the loss of various privileges, including:

Exclusive member discounts
Access to the Member Directory
IPT communications and publications
Monthly Insider Newsletter


At the School, participants will experience a deep dive into essential concepts and gain a profound understanding of crucial sales & use tax principles and their real-world applications. The comprehensive curriculum is designed to equip attendees with the knowledge and skills to navigate the intricate nuances of specific industries.  

Led by seasoned tax professionals from corporate, legal, and consulting spheres, the faculty is a team of recognized leaders in sales & use taxation, commerce and trade, and tax administration. Participants will benefit greatly from their wealth of experience and expertise.

The School is comprised of workshop sessions where theory meets practice. Attendees will discuss materials presented, share insights, and apply concepts to typical sales & use tax scenarios. It's a hands-on approach that prepares participants to tackle real-world challenges. Sales Tax School II is not just about learning; it's about excelling.

Topics covered at the School include:
⦁ Constitutional Law
⦁ Computer Software & Services
⦁ Telecommunications
⦁ Leasing 
⦁ Audit Management
⦁ Taxpayer Remedies
⦁ Statistical and Block Sampling
⦁ Mergers & Acquisitions
⦁ Retail
⦁ Taxation of E-Commerce Manufacturing 
⦁ Construction Contracting
⦁ Managing the Sales & Use Tax Function
⦁ Oil and Gas 
⦁ Ethics in Taxation 

Sales Tax School II is available to tax professionals who have passed Sales Tax School I or successfully completed the Online Sales Tax School I Competency Exam. Completing and passing School II is a mandatory requirement for earning the CMI - Sales Tax designation; School II cannot be challenged. Attendees can earn up to 34.2 continuing education credits, including 1.2 dedicated to IPT Ethics. Sales Tax School II is not just an education; it's an investment in career growth. Enroll today for a brighter, more knowledgeable tomorrow!


IPT's Newest Addition - the Value Added Tax School is Coming Soon!

IPT's Value Added Tax School 
May 6 - 9, 2024
Hilton DFW Lakes Executive Conference Center
Grapevine, Texas 

IPT's Value Added Tax (“VAT”) School is a four-day program that provides an intermediate but broad foundation in the theory and practical aspects of worldwide VAT.  During the School, participants will receive a comprehensive review and analysis of many different and essential VAT principles and concepts, including compliance, research, accounting, audit, and other technical skills.  Registrants will work through the material with Instructors leading the discussion during the session.

All of the school's sessions are led by diverse faculty from the industry and consulting sectors and are backed by real-world experience.  The instructors are available and willing to answer questions and help participants understand the concepts presented.

A final examination will be given at the conclusion of the school.  A passing score must be realized on the examination for successful school completion.  The final examination must be taken on IPT's Learning Management System.  There are no exceptions to taking the examination at or within the stated time.  In addition, participants are required to attend the mandatory ethics session for successful completion of the course.  Approximately 21 continuing education credits, including 1.4 IPT Ethics credit hours, are available for full attendance. School participants must attend the mandatory ethics session to successfully complete the course. 



Join Us for IPT's Next Credits & Incentives Webinar

Upcoming IPT Local Luncheons

IPT St. Louis Local Luncheon Group Spring Luncheon
When:  April 30, 2024 @ 11am
Location:  Westport Event Center, Maryland Heights, MO
Topics:  Legislative Updates, Business Personal Property, and Audit Panel - Best Practices
⦁ Ray McCarty, Associated Industries of Missouri
⦁ Jenna Kenwood, Armanino, 
⦁ Lance Warren, Anders CPA
⦁ Eric Hill, Graybar

Contact Matt Landwehr for more information.

Atlanta Local Luncheon Group  
  Wednesday, May 22, 2024 @ 11am
Where:  Maggiano's Perimeter, 4400 Ashford Dunwoody Road, Atlanta GA 30346
Topic:  Georgia Department of Revenue – Indirect Tax Updates
Register:  Atlanta IPT Luncheon Group
Registration will open on April 22, 2024       
For more information, please contact Samantha McBean at sm357r@att.com or Marcia Shippey-Pryce at mshippeypryce@deloitte.com.
Please let us know in advance of the event, any special dietary needs you may have so we can make accommodations.


Make Your Plans to Attend IPT's 2024 Property Tax Schools

Personal Property Tax School Property Tax School Real Property Tax School 
August 5 - 9, 2024 September 9 - 12, 2024 October 7 - 11, 2024
Georgia Tech Hotel & Conference Center Hilton DFW Lakes Executive Conference Center Georgia Tech Hotel & Conference Center
Atlanta, Georgia Grapevine, Texas Atlanta, Georgia
Register Register Register

Join IPT in San Diego This June!

Join your tax colleagues this June for an unrivaled exploration of state and local taxation at IPT's 48th Annual Conference, set against the breathtaking backdrop of San Diego's vibrant waterfront. Immerse yourself in cutting-edge sessions covering all facets of SALT disciplines, ensuring you stay at the forefront of industry trends. Here's a look at what to expect when you attend.

Conference Highlights:
⦁ The best and brightest will be on hand to keep you informed on the most crucial SALT issues. 
⦁ In-depth sessions led by industry experts covering the latest in SALT.
⦁ A dynamic keynote speaker who has three Super Bowl titles to his name.
⦁ Multiple networking opportunities to connect with fellow professionals and expand your professional circle.
⦁ Sessions and discussions that span the full spectrum of IPT's SALT disciplines and foster a comprehensive learning experience.

San Diego Extravaganza:
But it's not just about business – take advantage of your conference location!
⦁ Unparalleled Location: The Hilton San Diego Bayfront is next to the San Diego Padres' Petco Park (the team will be in town), with easy access to the bustling Gaslamp Quarter. 
⦁ In the Heart of it All: Explore the Bayfront, local attractions, and other sights near the hotel, offering a travel destination experience like no other. 
⦁ Culinary Delights: Indulge in a culinary adventure with San Diego's diverse restaurant scene, ranging from trendy eateries to gourmet delights. 
⦁ Family-Friendly Fun: Bring your loved ones and enjoy family-friendly activities near the beautiful Bayfront. 

Amazing Weather Awaits:
San Diego welcomes you with its signature sunshine and mild temperatures in June. Enjoy perfect weather to complement your conference experience and make the most of your free time.

Mark your calendars for a dual celebration of professional growth and leisure in one of America's finest cities! Secure your spot at IPT's Annual Conference in San Diego – where SALT expertise meets coastal charm. See you in June!

Learn More!


Check Out the Topics at the Annual Conference!

As one of the year's most anticipated programs, IPT's Annual Conference is renowned for its comprehensive coverage of SALT topics, providing invaluable insights into property tax, sales and use tax, state income tax, and credits & incentives. Whether you're seeking to stay ahead of the latest regulatory changes, deepen your expertise, or connect with fellow professionals, this conference is designed to meet your needs.

Click here to see the Annual Conference sessions!

Don't miss out on this exceptional opportunity to expand your knowledge, connect with industry peers, and stay ahead in the dynamic world of state and local taxation. Register now to secure your spot at IPT's 48th Annual Conference in beautiful San Diego!

Scholarship Opportunities to Attend the 2024 Annual Conference

Last year, IPT expanded its Annual Conference Scholarship Program so young professionals working in state and local taxation with less than two years of experience can apply for the award. IPT awarded scholarships to five up-and-coming professionals and welcomed them to last year's program.


Announcing the 2024 Annual Conference Keynote Speakers

Michael Lombardi - Former NFL General Manager & Three-Time Super Bowl Winner 

Get ready for a riveting experience at IPT's Annual Conference as we present our distinguished keynote speaker: Michael Lombardi, Former NFL General Manager and Three-Time Super Bowl Winner. Discover the philosophies, attention to detail, and commitment that define NFL juggernauts. Lombardi goes beyond player management, illustrating how the best organizations build something more significant. Gain insights into personnel evaluation, acquisition strategies, and leadership philosophies that transcend the conventional playbook.

Lombardi challenges the conventional view of game planning, revealing how the most innovative leaders script every aspect of their organization's journey – from a single practice session to a season's playoff run and even a decade-long blueprint. Join the Lombardi tour of an NFL weekend and witness the meticulous planning that goes into every successful game.

Michael Lombardi's illustrious career includes roles with the San Francisco 49ers, the Oakland Raiders, and the Cleveland Browns, where he served as a general manager for two years. His recent stint as an internal consultant for Bill Belichick's New England Patriots adds a contemporary touch to his wealth of experience.

Don't miss this opportunity to gain invaluable knowledge from a true gridiron genius! Join us at IPT's Annual Conference for a keynote address that transcends football and delivers lessons in leadership and success.

Jared Walczak - Vice President of State Projects, Tax Foundation

Jared Walczak is Vice President of State Projects at the Tax Foundation. He is the lead researcher on the annual State Business Tax Climate Index and Location Matters, and has authored or coauthored tax reform guides on Alaska, Iowa, Kansas, Louisiana, Nevada, New York, Pennsylvania, South Carolina, West Virginia, and Wisconsin.

Jared’s work is regularly cited in The New York Times, The Wall Street Journal, The Washington Post, Los Angeles Times, Politico, AP, and many other prominent national and state outlets.

He previously served as legislative director to a member of the Virginia Senate and as policy director for a statewide campaign and consulted on research and policy development for several candidates and elected officials. He will provide his insight into SALT trends. 

Become an IPT Sponsor

One of the best ways to get your business's name in front of the best and brightest tax professionals is to become a sponsor of IPT programs.  Your support at the Gold or Silver level will help IPT continue its mission of providing the best state and local tax available and will heighten your profile with industry decision makers.  See below for the 2024 Sponsorship Form and a list of benefits you will receive through your sponsorship.

IPT also has multiple opportunities to sponsor events and activities at the symposiums and Annual Conference.  These events may include crowd pleasers like a specialty coffee cart, professional portraits, or craft beer tasting.  Each program has its distinct offerings of networking activity sponsorships, and availability and pricing depend on the specific program and host location.   Click here to see the availability and pricing for these sponsorship opportunities.  Please note, these activities tend to get sponsors quickly, so acting quickly is imperative. 

Please visit IPT's Sponsorship Page for more information on Gold, Silver, Bronze and Event Sponsorships and the associated benefits of each. You can also contact Helen Johnson regarding IPT's sponsorship programs and pricing.

2024 Sponsorship Form
2024 Event Sponsorship Opportunities
Benefits of IPT Sponsorship


CMI/CCIP Exam Schedule & Deadlines

2024 CMI State Income Tax Exams
*The CMI State Income Tax exams are administered by appointment only, and held at the IPT office in Atlanta, Georgia.  
*After completion of the application process, candidates must notify IPT of their intention to sit with at least 90 days’ notice.  The exam date will then be scheduled through coordination with the CMI - State Income Tax Professional Designation Committee. 
*Please contact Jake Lipps, IPT’s Certification Manager, for more information. 

Applications must be received via email on or before the deadline for receipt of applications. Applications received after this deadline will NOT be reviewed in time for consideration of the subsequent exams. 

June 2024
CMI Sales Tax Exams, CMI Property Tax Exams & CCIP Exams
San Diego, California
Exam Dates: June 22-23, 2024

* The deadline for receipt of applications for the June 2024 exams has passed. 
* All Examinees will be required to complete and submit verification of any needed final requirements no later than May 9, 2024. 
* Candidates must register for the examination no later than May 22, 2024.

September 2024
CMI Sales Tax Exams
Grapevine, Texas
Exam Dates: September 21-22, 2024

* The deadline for receipt of applications for the September 2024 exams is June 21, 2024. 
* All Examinees will be required to complete and submit verification of any needed final requirements no later than August 9, 2024. 
* Candidates must register for the examination no later than August 22, 2024.

October 2024
CCIP Exams
Tucson, Arizona
Exam Dates: October 19-20, 2024

* The deadline for receipt of applications for the October 2024 exams is July 22, 2024. 
* All Examinees will be required to complete and submit verification of any needed final requirements no later than September 5, 2024. 
* Candidates must register for the examination no later than September 19, 2024.

November 2024
CMI Property Tax Exams
Tucson, Arizona
Exam Dates: November 9-10, 2024

* The deadline for receipt of applications for the November 2024 exams is August 8, 2024. 
* All Examinees will be required to complete and submit verification of any needed final requirements no later than September 25, 2024. 
* Candidates must register for the examination no later than October 10, 2024.

The CMI Sales Tax written exams will no longer be administered in hardcopy format.  They will now be administered via ExamSoft, a computer-based assessment software.  Please note, you are still required to take the exams in person at the designated exam site.  Instructions and details on ExamSoft will be given to examinees approximately one month prior to the testing date.


15th Edition of IPT's Drop Shipment Survey Plus the First-Ever Marketplace Facilitator/Seller Survey Available for Purchase

2023 Drop Shipment Survey - 15th Edition
IPT is pleased to announce the return of the Drop Shipment Survey. This is the first publication of the survey since the 2018 Wayfair decision, and this 15th Edition has been updated to reflect those changes.

IPT partnered with KPMG to conduct the survey, which identifies the current position on drop shipments of each state that responded and helps IPT members understand how to best document exemptions for business in states where drop shipments are made.

Marketplace Facilitator/Seller Survey
IPT is glad to introduce a new survey, also in participation with KPMG, the Marketplace Facilitator/Seller Survey. This first-of-its-kind survey provides clarity on how some jurisdictions tax transactions involving marketplace facilitators and sellers.

The survey is the perfect complement to the Drop Shipment Survey and will be of great value to members as they conduct business across the nation.

Purchase the Surveys
The surveys are sold together and available online in a password-protected document that allows easy navigation and search functionality. 
Only IPT members can buy licenses to access the surveys, and the document cannot be downloaded or printed.  By purchasing a license, members agree to the terms of the purchase, which prohibit sharing access to the survey. 

Survey Pricing: 
1 Access License for $250
3 Access Licenses for $650
5 Access Licenses for $1,000 

Buy Online 

   IPT Ethics


The Institute for Professionals in Taxation has established a Code of Ethics to set forth ethical and professional guidelines for all IPT members. 

Each member of IPT agrees to subscribe to this Code of Ethics and to report to the IPT Committee on Professional Ethics any unethical practices or actions by any IPT member. Non-members of IPT may also report any alleged unethical activity of IPT members to the Ethics Committee.