CMI - Sales and Use Tax

In 1984, the Institute for Professionals in Taxation adopted a professional designation program, Certified Sales Tax Member (CSM), for qualified sales tax members.  In 1998, the CSM was changed to CMI (Certified Member of the Institute). The Institute, through its CMI designation program, is the first to recognize professional achievement in sales and use taxation. This designation is widely known as a mark of achievement and distinction in the sales and use tax field. 

Earning the CMI designation is both a personal achievement and a credit to the profession. The CMI designation is more than a mere credential; it is a demonstration of expertise in business sales and use taxation.  Since the beginning of the CMI professional designation program in 1984, over 1,000 sales tax professionals have earned the CMI designation.  By earning the CMI designation, you can add to these numbers and have your professional expertise recognized. 

The major requirements for the Sales Tax Professional Designation include membership in the Institute, sales and use, excise, and/or gross receipts tax experience, successful completion of the IPT sales tax schools, other educational requirements, and successful completion of both comprehensive written and oral examinations. In addition, after attaining the CMI professional designation, certified members are required to continue their professional education by attendance at IPT and other approved educational programs.  Full details on the Continuing Education Requirements for active CMIs may be found here.  

Welcome CMI-Sales Tax Applicants and Candidates

Pursuing the CMI Professional Designation - a Mark of Distinction in Sales Taxation

The CMI-Sales Tax Application and Brochure outline the program from the application process to maintaining the designation.  Potential Candidates are encouraged to review the CMI Sales Tax Orientation SlideShow for a general overview of the program.  The Sales Tax Eligibility Checklist provides detailed information on how to calculate the 25 education points requirement when completing your CMI Candidacy Application.  For additional useful information, see the CMI Candidate FAQ page.

CMI-Sales Tax Exam Dates & Deadlines

Applications are now being accepted for our 2020 CMI-Sales Tax Exams. Potential Candidates are encouraged to plan ahead to avoid missing the (firm) application deadline and thus the opportunity to sit for the exam.  Please review the Exam Dates & Deadlines page for upcoming exam dates, locations, and deadlines.  To apply, you may either email, mail, or fax your completed application to the IPT office. 

As of March 2014, full attendance at an IPT Value Added Tax Symposium will now count as 3 points towards the 25 education points required for eligibility for CMI Sales Tax Applicants.  Please note that attendance at an IPT VAT Symposium does NOT meet the 2nd IPT Sales and Use Tax program requirement as defined in the brochure.  

As of November 2016, Sales Tax School II may no longer be challenged to meet the CMI Sales Tax Eligibility Requirements.  Candidates must attend and successfully complete School II to meet the requirement. 

CMI Sales Applicants

Certified Members of the Institute - Sales Tax

This list of CMIs is organized by designation status. 

Active Designees
Retired Designees
Deceased Designees
Inactive Designees

Active Designees

Retired Designees

Any designee who is fully retired may retain the designation and all requirements will be waived, including payment of any professional designation dues.

Deceased (not listed here)

Inactive (not listed here)

All rights and privileges of the designation will be suspended for any designee whose IPT membership has expired for whatever reason and who remains a non-member for six months or more. The individual shall refrain from using or displaying the designation, in signing correspondence, in the course of court testimony, or in any other manner. 

During the period of inactive status dues payments and continuing education requirements will be suspended. The designation will be considered inactive until IPT membership is reinstated and the designee applies for active status in writing accompanied by a fee of $150 and meets all requirements for reactivation. Following reactivation of the designation, the member's next five year continuing education reporting period will begin on the next January 1. 

(The above definitions are those in effect as of November 5, 2006.) 
Certified Members of the Institute - Sales Tax

Current Certified Members FAQs

Many of the answers to questions regarding the continuing education requirements are found on the CMI / CCIP CE Information page.
  
Q. What non-IPT courses are accepted for CPE credit?
A.    IPT does not list specific approved courses, but a description of acceptable courses can be found on the Continuing Education Requirements document for each designation, which can be accessed here.
 
Q. How do I submit non-IPT Continuing Education?
A.    Fill out the Non-IPT Continuing Education Credit Application

Q. Is there a deadline for submitting continuing education?
A.    There is no longer a deadline and you may submit any CE earned during your current five-year term. However, we do ask that you submit your CE yearly so that your status report remains current.

Q. How do I access my CMI or CCIP CE Status Report?
A.    Follow the directions below and you will receive a copy of your status report by email within 5 - 10 minutes. 

  • Login to the IPT website
  • Click on your name in the top right-hand corner
  • Click on the "CMI / CCIP Members" tab
  • Click the link and fill out the form 

Q. What happens to my certification if my membership becomes inactive or I change employers?
A. A member's certification remains active for six months after his or her membership becomes inactive.  If membership is reactivated within the six-month grace period, the member's certification is unaffected.  Once the certification is changed to inactive status, however, the member must submit the Application to Reactivate Designation along with all required CE documentation and fees.  Full details on the required CE to reactivate your designation are available on the CMI / CCIP CE Information page. 

Q. Is there a maximum number of hours awarded for one program?
A. Yes.  A maximum of 30 hours credit is awarded for an individual program, including an IPT program.

If you have questions about the CMI or CCIP Professional Designation that are not answered on our website, please contact Emily Archer, Certification Officer, or call our office at 404-240-2300.

Current CMI / CCIP FAQs
Many of the answers to questions regarding the continuing education requirements are found on this page.

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