Competency and Retake Exams
Sales Tax Competency Exam
Register for Sales Tax School I Competency Exam
Under the now-suspended Challenge Exam process, IPT-approved members would serve as proctors and administer the exam to the applicants, generally at the proctor’s office or another mutually convenient location. However, the current pandemic has made it nearly impossible to find available proctors given most members are working remotely and/or their offices closed to employees and visitors. Unfortunately this situation is likely to continue for an extended period, well beyond the next offering of the IPT Sales Tax Schools.
The Competency Exam consists of 75 questions to be administered online. When registering for the Competency Exam, applicants must verify and affirm they have met the experience requirement (minimum of three years relevant sales/use tax) and submit an exam fee of $150.00. Any member submitting inaccurate or false information will be reported to the IPT Committee on Professional Ethics for disciplinary action. Since the purpose of the Competency Exam is to determine the examinee’s ability and capacity to attend the advanced Sales Tax School II, no study materials will be provided. However, examinees should be informed on current and past case laws, rules, and regulations. Examinees will have one attempt to pass the Competency Exam; a minimum 70% pass rate is required. Successfully completing the exam also requires attendance and completion of an IPT ethics online course before attending the advanced school; there is no fee to attend the ethics course if they have successfully completed the Competency Exam. It is recommended the ethics course be completed within two weeks of successfully the Competency Exam. Examinees must be current in their 2021 membership dues in order to take the exam.
Any questions concerning this temporary exam process can be directed to Christina Webb (email@example.com
) or Toby Miller (firstname.lastname@example.org
: Sales Tax School I is a prerequisite to Sales Tax School II. Sales Tax School I must either be successfully attended and passed or passed the Sales Tax Competency Exam before the individual can take on School II. The Property Tax School is a prerequisite to both the Real Property Tax School and the Personal Property Tax School; it must be successfully completed or challenged in order to attend the Real Property Tax and Personal Property Tax Schools. State Income Tax School I is a prerequisite to State Income Tax School II; it must be successfully completed or challenged in order to attend State Income Tax School II.
Competency Experience Prerequisites:
The following experience in the relevant field will be required of those wishing to take the Competency Exam:
State Income Tax School I - 3 years full-time experience
Sales Tax School I - 3 years full-time experience
Property Tax School - 3 years full-time experience
The following IPT Schools do not have a competency exam:
State Income Tax School II
Credits & Incentives School
Real Property Tax School
Personal Property Tax School
Sales Tax School II
: All Schools include a 1-hour (50 minute) block of IPT-Code based Ethics. Those wishing to challenge a School will be required to successfully complete a 1-hour online Ethics course.
Any student who does not successfully complete the school examination after completing the course will be given the opportunity to retake the examination, regardless of the score achieved on the original examination, provided they meet specific requirements. A retake exam must be taken within one year of the failed school. The Retake Policy and Application Form to Retake Final School Exam
provide detailed information regarding applying to retake a final exam.