About Us

A Tradition of Excellence

Education

We pride ourselves on being the best in the field. Our comprehensive educational programs cover foundational and advanced SALT concepts, ensuring our members stay ahead of industry trends. We offer the most extensive and diverse learning opportunities in state and local taxation through our schools, symposiums, Annual Conferences, and webinars.

Integrity

Upholding ethical standards is one of the most critical aspects of our mission at IPT. Our members adhere to a strict Code of Ethics. We advocate for our members and the SALT community. In addition, we promote the uniform and equitable administration of state and local taxation, prioritizing the best interests of our members, their businesses, and clients.

 

Community

IPT is more than just an organization; it's a thriving community of tax professionals. Here, you'll find a supportive environment to connect with peers, exchange ideas, and establish professional excellence within state and local taxation.

Become a Tax Pro

When you join IPT, you gain access to exceptional resources and become part of a network of like-minded professionals dedicated to your success. Our annual programs are crafted by SALT experts from diverse backgrounds, ensuring the content is relevant, practical, and tailored to your needs. Our professional designations help you achieve the highest levels of career success. Whether you're just starting your career or looking to enhance your expertise, IPT provides the education and training you need to excel in the ever-evolving world of state and local taxation. Join us and become a tax PRO with IPT!

As a member, you’ll benefit from live and online continuing education, employment opportunities, a monthly newsletter, industry research, and textbook resources to PRO your career. We also administer the following professional designations:

  • CMI (Certified Member of the Institute) for property tax, sales & use tax, and state income tax practitioners
  • CCIP (Certified Credits and Incentives Professional) for credits and incentives practitioners who represent business and industry
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6,600+
members have already joined the IPT community to advance their careers in taxation.
1200+
corporations, firms, and taxpayers from business and industry sectors of all sizes, ranging from small firms to Fortune 1000 companies.
2,000+
professional designations awarded.
Overview

Who We Are

Since its inception in 1976, IPT has been the premier professional organization dedicated to the education, certification, and ethical guidance of professionals specializing in property, sales & use, state income, and value-added tax, as well as credits and incentives. We have been at the forefront of industry standards, offering world-class educational opportunities tailored to the evolving needs of our members.

At IPT, we are committed to promoting the uniform and equitable administration of state income, ad valorem, and sales & use taxes. We strive to minimize the costs associated with tax administration and compliance while upholding the highest standards of professionalism. Members are expected to adhere unwaveringly to our strict Code of Ethics. Join us in our commitment to excellence, integrity, and professionalism in state and local taxation. IPT is more than an organization; it's a community dedicated to the advancement of its members and the field as a whole.

 
 

Principles & Purposes

Explore the Institute’s guiding principles and learn about the educational value we provide across the disciplines of state and local taxation and business tax credits and incentives.

Bylaws

Gain insight into the bylaws that govern IPT and its members, ensuring transparency, accountability, and adherence to our organizational principles.

Code of Ethics

Discover our established Code of Ethics, a cornerstone of our organization, which outlines the ethical standards and conduct expected of all IPT members.

Meet IPT's President

Trisha Fortune, CMI of Ryan, LLC is the current President of IPT

Leadership

Meet the IPT Board of Governors

Our Board of Governors has been doing the job right for more than forty years. Our dedicated leadership team of tax professionals is the best in the business and is committed to IPT and the organization’s ongoing success.

Member
Trisha C. Fortune, CMI, CPA
Trisha C. Fortune, CMI, CPA
President
Donald L. Lippert, Jr., CMI
Donald L. Lippert, Jr., CMI
First Vice President
Jeff McGhehey, CMI
Jeff McGhehey, CMI
Second Vice President

Leadership

Meet the IPT Staff

Our staff members conduct the organization's daily operations and ensure you have the resources to PRO your career in taxation.

Member
Chris G. Muntifering, CMI
Chris G. Muntifering, CMI
Executive Director
Brenda A. Pittler
Brenda A. Pittler
Deputy Executive Director
Emily Archer
Emily Archer
Deputy Executive Director
News and Media

Stay Pro-Informed

Your essential guide to staying informed about IPT’s upcoming events and important issues.

IPT Member News

IPT’s New CMIs

IPT’s Board of Governors has bestowed the CMI designation to the following members, after successfully completing the necessary education, experience, and testing requirements. Please join IPT in congratulating the following members for achieving their respective CMI designations!

CMI Property Tax
Marlene Feyerherm, CMI – Ryan, LLC
Beth Lattin, CMI – Ryan, LLC

CMI State Income Tax
Kendall Reily, CMI – CBIZ, Inc. 

Related News

Get Involved with IPT

The IPT community Is Ready for You

Join a diverse community of more than 6,600 members and achieve educational excellence, earn professional certification, and gain access to a world-class network. With IPT, you can advocate for equitable administration of state and local taxes, participate in volunteer opportunities to grow your leadership skills, and establish a stronger professional reputation by participating on our committees.

21 Nov 2024IPT Member News
New CMIs
IPT’s Board of Governors has bestowed the CMI designation to the following members, after successfully completing the necessary education, experience, and testing requirements.
Member News

President's Message

 

IPT has had such an exciting fall. We wrapped up the Credits & Incentives Symposium in October; it was a fantastic event. Many attendees took full advantage of the beautiful Tucson location, with some playing golf and others joining a guided hike in the stunning Arizona landscape. The Symposium kicked off with an optional Credits & Incentives Bootcamp, a refresher course on C&I principles, setting a solid foundation for the discussions that followed.

One of the highlights was Chuck Gallagher's riveting presentation on AI, which sparked meaningful conversations about its impact on our field. We also welcomed representatives from four State Economic Development Agencies who provided valuable updates on tax credits and business incentives available in their states, giving attendees insights directly from key stakeholders.

On Monday evening, we shared a special moment with a Tequila toast, following the traditional salute: "Arriba, Abajo, al Centro, al Dentro, Salud!" (Up, down, out, in—cheers!). It was a memorable evening celebrating camaraderie and shared purpose.

A heartfelt thank you goes to our committee for their outstanding work organizing the program, led by Chair Melissa Wiseman, Co-Vice Chairs Tim Parrish and Ben Weisfuse. I also thank the attendees for bringing the energy, and the speakers and the state representatives for delivering top-notch content. You can see some highlights from the Symposium below.

Since we’ve now wrapped up this year’s Credits & Incentives programs, I want to extend a special thank you to everyone who contributed their time and expertise to our Credits & Incentives planning committees. Please see below for a list of those who served on these committees and for the dates and locations of our upcoming 2025 Credits & Incentives programs. We look forward to building on this success in the year ahead!

Thank you for being a part of IPT!

Related News

Get Involved with IPT

The IPT community Is Ready for You

Join a diverse community of more than 6,600 members and achieve educational excellence, earn professional certification, and gain access to a world-class network. With IPT, you can advocate for equitable administration of state and local taxes, participate in volunteer opportunities to grow your leadership skills, and establish a stronger professional reputation by participating on our committees.

21 Nov 2024IPT Member News
IPT Presidents November 2024 Message
IPT has had such an exciting fall. We wrapped up the Credits & Incentives Symposium in October; it was a fantastic event.

IPT 2024 Credits and Incentives Symposium Highlights

A big congratulations to the planning committee for orchestrating a fantastic Credits & Incentives Symposium last month in Tucson! Your hard work and dedication ensured an exceptional program that offered valuable insights to our attendees.

Thank you to our presenters for delivering thought-provoking sessions that tackled key topics like legislative updates, emerging technologies, and compliance challenges. Your expertise enriched the experience for all.

A special thank-you goes to the representatives from State Economic Development Agencies who joined us. Your participation added unique perspectives and enhanced the collaborative spirit of the event.

Finally, thank you to all attendees for bringing such great energy to the Symposium. Your engagement and enthusiasm were palpable throughout the sessions, roundtable discussions, and networking events.

We look forward to seeing you again next year!

Economic Developments Officials here with Symposium Co-Vice Chair Ben Weisfuse. (L to R)Art Fish, Stacie LoVan, and Amber Rogers. 

(L to R) Kristen Switzer, Garrett Fischer, Esq., LLM, and Michael J. Semes, Esq. tell attendees how to make the most of your request for a State PLR.

Attendees had the chance to interact with representatives of State Economic Development Agencies at the Tuesday evening reception.

There is always time to do a little networking between sessions.

Matthew Hinshaw, Esq. and Brandon Budde discuss incentive clawbacks in the Tuesday morning session.

IPT President Trisha C. Fortune, CMI, CPA, Keynote Speaker Chuck Gallagher, Symposium Chair Melissa Wiseman, and IPT Executive Director Chris G. Muntifering, CMI at the Opening Session.

Save the Dates for IPT’s 2025 Credits & Incentive Programs

Credits & Incentives School
July 28 – August 1, 2025
Georgia Tech Hotel & Conference Center
Atlanta, Georgia

Credits & Incentives Symposium
November 16 - 19, 2025
Loews Arlington Hotel

Related News

Get Involved with IPT

The IPT community Is Ready for You

Join a diverse community of more than 6,600 members and achieve educational excellence, earn professional certification, and gain access to a world-class network. With IPT, you can advocate for equitable administration of state and local taxes, participate in volunteer opportunities to grow your leadership skills, and establish a stronger professional reputation by participating on our committees.

21 Nov 2024Credits & Incentives
IPTs 2024 Credits and Incentives Symposium Highlights
2024 C&I Symposium Highlights.

How to Earn a CMI Designation in Sales Tax

The Certified Member of the Institute (CMI) designation in Sales Tax is a prestigious certification offered by the Institute for Professionals in Taxation® (IPT). This designation is a mark of excellence, demonstrating a high level of expertise, professionalism, and ethical standards in the field of sales & use taxation. Earning the CMI - Sales Tax designation is a significant professional achievement and a testament to one's commitment to continued learning and excellence in the tax profession.

This guide outlines the steps and requirements to earn the CMI designation in Sales Tax, highlighting the process from start to finish.

Understanding the CMI Designation

The CMI - Sales Tax designation is a symbol of proficiency in sales taxation and is recognized across the industry. It signifies that the holder has demonstrated an in-depth knowledge of sales and use tax concepts, laws, and practices. The designation also reflects a commitment to the ethical standards set forth by IPT.

The CMI - Sales Tax designation is particularly valuable for professionals who wish to advance their careers in sales & use tax, including those working in corporate tax departments, law firms, or consulting practices. It provides a competitive edge, enhancing one's credibility and esteem.

Prerequisites for Earning the CMI Designation

Before applying for the CMI designation in Sales Tax, candidates must meet specific prerequisites set by IPT. These requirements ensure applicants have a solid foundation of experience and knowledge in the field.

1. Membership with IPT
The first requirement is to be a member in good standing with IPT. Membership provides access to many resources, including educational programs, networking opportunities, and industry updates.

2. Relevant Experience
Candidates must have a minimum of five years of professional experience in sales and use tax. This experience must be full-time and demonstrate a progression in responsibilities and complexity of work. IPT considers a broad range of experiences, including compliance, consulting, and management roles.

3. Education

Candidates must complete certain IPT sales tax schools and other educational programs. These programs are designed to build a solid foundation on the core topics and principles of sales & use tax and enhance the candidate’s knowledge of the latest industry trends and regulations.

The CMI Application Process

Once the prerequisites are met, candidates can begin the formal application process for the CMI - Sales Tax designation. This process involves several steps, each designed to assess the candidate's knowledge and experience.

1. Application Submission
Candidates must submit a comprehensive application that includes detailed information about their professional experience and education. The application must demonstrate that the candidate meets all the prerequisites and is prepared for the next stages of the certification process.

2. References

Candidates are required to provide professional references who can attest to their experience, expertise, and ethical standards in sales & use tax. These references should be individuals who have worked closely with the candidate and are familiar with their professional qualifications. References from other IPT members who hold an IPT designation are highly beneficial.

3. Review by the CMI - Sales Tax Professional Designation Committee

The application and references are reviewed by the CMI - Sales Tax Professional Designation Committee. This committee is composed of experienced professionals in the field of sales & use tax who are responsible for ensuring that candidates meet the high standards required for the CMI - Sales Tax designation.

4. Approval to Sit for the CMI Examinations
Once the application is reviewed and approved, candidates are granted permission to sit for the CMI - Sales Tax Examination. This approval is an important milestone in the certification process.

Preparing for the CMI - Sales Tax Examinations

The CMI - Sales Tax Examinations are rigorous tests of the candidate's knowledge and understanding of sales and use tax concepts, laws, and practices. To succeed, candidates must prepare thoroughly.

1. Educational Programs

IPT offers many educational programs designed to help candidates prepare for the examination. These programs include webinars, seminars, and courses that focus on key sales & use tax topics. Attending these programs can provide valuable insights and reinforce the candidate’s understanding of complex concepts.

2. Study Materials

IPT provides a study guide outline to help candidates prepare for the examination. This outline covers various topics, including sales & use tax principles, tax law, and a court case listing. Candidates are encouraged to review this outline and supplement their study with additional resources.

Taking the CMI - Sales Tax Examinations

The CMI - Sales Tax Examinations are the culmination of the certification process. They are designed to test the candidate's knowledge, analytical skills, and ability to apply sales tax principles in real-world scenarios.

Written Exam:

1. Exam Format
The written examination is administered on a digital assessment platform, consisting of multiple-choice, true/false, short answer, and court case questions. The questions are designed to assess the candidate’s understanding of sales and use tax principles and laws, and the application of these principles in practical situations.

2. Time Management
The exam is time-limited, so candidates must manage their time effectively to ensure they can complete all test sections. It is important to practice answering questions under timed conditions during the preparation phase.

3. Passing the Exam
To pass the written examination, candidates must achieve a predetermined passing score.

Oral Exam:

1. Exam Format
The oral examination is conducted through an interview and presentation between the candidate and two CMI - Sales Tax Committee members. The examination is conducted to determine the candidate's presence, ethics, and professional conduct, as well as the reasoning and rationale to form conclusions and make sound judgments regarding complex sales & use tax scenarios.

2. Time Management
The oral exam is limited to 30 minutes, so candidates must utilize their time to effectively present their findings and establish their business acumen. Candidates should also be prepared to answer questions from the committee members and elaborate more on certain topics and principles in their findings.

3. Passing the Exam
To pass the oral examination, candidates must achieve a passing score on presentation, content knowledge, and ethics. Not passing the ethics component alone is considered a failure of the oral exam.

Post-Examination: Earning the CMI Designation

After passing the CMI - Sales Tax Examinations, candidates are awarded the CMI - Sales Tax designation. This achievement is a significant milestone in a sales tax professional's career.

1. Certification
Successful candidates receive a formal certification from IPT, recognizing their achievement and granting them the right to use the CMI - Sales Tax designation. This certification is a valuable addition to the candidate’s professional credentials and can be proudly displayed in professional settings.

2. Ongoing Professional Development
Earning the CMI - Sales Tax designation is not the journey's end. To maintain the designation, professionals must continue their education and stay current with industry developments. IPT requires CMI - Sales Tax certified members to complete continuing education hours regularly and adhere to the IPT Code of Ethics.

3. Networking and Involvement
CMI - Sales Tax professionals are encouraged to remain active in the IPT community. This involvement includes attending conferences, participating in committees, speaking at IPT programs and schools, and contributing to the ongoing development of the sales & use tax profession.

Final Words

Earning the CMI designation in Sales Tax is a challenging but rewarding process. It requires a combination of experience, education, mastering the examination process, and a commitment to ethical standards. For those who achieve it, the designation opens doors to advanced career opportunities, professional recognition, and a respected place in the sales & use tax community.
The Institute for Professionals in Taxation is dedicated to supporting its members throughout this process, providing the resources, education, and guidance needed to succeed.

Related News

15 Oct 2024Sales Tax
How to Earn a CMI Designation in Sales Tax
Learn how to earn the prestigious CMI designation in Sales Tax. Gain expertise, credibility, and career growth through this comprehensive certification process.

How to Earn a CMI Designation in State Income Tax

The Certified Member of the Institute (CMI) designation in State Income Tax is a prestigious certification offered by the Institute for Professionals in Taxation® (IPT). This designation is a mark of excellence, demonstrating a high level of expertise, professionalism, and ethical standards in the field of state income taxation. Earning the CMI - State Income Tax designation is a significant professional achievement and a testament to one's commitment to continued learning and excellence in the tax profession.

This guide outlines the steps and requirements to earn the CMI designation in State Income Tax, highlighting the process from start to finish.

Understanding the CMI Designation

The CMI - State Income Tax designation symbolizes proficiency in state income taxation and is recognized across the industry. It signifies that the holder has demonstrated an in-depth knowledge of state income tax concepts, laws, and practices. The designation also reflects a commitment to the ethical standards set forth by IPT.

The CMI - State Income Tax designation is particularly valuable for professionals who wish to advance their careers in state income tax, including those working in corporate tax departments, law firms, or consulting practices. It provides a competitive edge, enhancing one's credibility and professional recognition.

Prerequisites for Earning the CMI Designation

Before applying for the CMI designation in State Income Tax, candidates must meet specific prerequisites set by IPT. These requirements ensure applicants have a solid foundation of experience and knowledge in the field.

1. Membership with IPT
The first requirement is to be a member in good standing with IPT. Membership provides access to many resources, including educational programs, networking opportunities, and industry updates.

2. Relevant Experience
Candidates must have a minimum of five years of professional experience in state income tax. This experience must be full-time and demonstrate a progression in responsibilities and complexity of work. IPT considers a broad range of experiences, including compliance, consulting, and management roles.

3. Education
Candidates must complete certain IPT programs in state income tax. These programs are designed to build a solid foundation on state income tax's core topics and principles and enhance the candidate’s knowledge of the latest industry trends and regulations.

The CMI Application Process

Once the prerequisites are met, candidates can begin the formal application process for the CMI - State Income Tax designation. This process involves several steps, each designed to assess the candidate's knowledge and experience.

1. Application Submission
Candidates must submit a comprehensive application with detailed information about their professional experience and education. The application must demonstrate that the candidate meets all the prerequisites and is prepared for the next stages of the certification process.

2. References
Candidates are required to provide professional references who can attest to their experience, expertise, and ethical standards in state income tax. These references should be individuals who have worked closely with the candidate and are familiar with their professional qualifications. References from other IPT members who hold an IPT designation are highly beneficial.

3. Review by the CMI - State Income Tax Professional Designation Committee
The application and references are reviewed by the CMI - State Income Tax Professional Designation Committee. This committee is composed of experienced professionals in the field of state income tax who are responsible for ensuring that candidates meet the high standards required for the CMI - State Income Tax designation.

4. Approval to Sit for the Examinations
Once the application is reviewed and approved, candidates are granted permission to sit for the CMI - State Income Tax Examination. This approval is an important milestone in the certification process.

Preparing for the CMI - State Income Examinations

The CMI State Income Tax Examinations test the candidate's knowledge and understanding of state income tax concepts, laws, and practices. To succeed, candidates must prepare thoroughly.

1. Educational Programs
IPT offers many educational programs designed to help candidates prepare for the examination. These programs include a school, symposium, and webinars focusing on key state income tax topics. Attending these programs can provide valuable insights and reinforce the candidate’s understanding of complex concepts.

2. Study Materials
IPT provides a study guide outline to help candidates prepare for the examination. This outline covers various topics, including state income tax principles, tax law, and a court case listing. Candidates are encouraged to review this outline and supplement their study with additional resources.

Taking the CMI - State Income Tax Examinations

The CMI State Income examinations are the culmination of the certification process. They are designed to test the candidate's knowledge, analytical skills, and ability to apply state income tax principles in real-world scenarios.

Written Exam:


1. Exam Format
The written examination consists of multiple-choice, true/false, short answer, and court case questions. The questions are designed to assess the candidate’s understanding of state income tax principles and laws, as well as the application of these principles in practical situations.

2. Time Management
The exam is time-limited, so candidates must manage their time effectively to ensure they can complete all test sections. It is important to practice answering questions under timed conditions during the preparation phase.

3. Passing the Exam
To pass the written examination, candidates must achieve a predetermined passing score.

Oral Exam:

1. Exam Format
The oral examination is conducted through an interview and presentation between the candidate and two members of the CMI - State Income Tax Committee. The examination is conducted to determine the candidate's presence, ethics, and professional conduct, as well as the reasoning and rationale to form conclusions and make sound judgments regarding complex state income tax scenarios.

2. Time Management
The oral exam is limited to 30 minutes, so candidates must utilize their time to effectively present their findings and establish their business acumen. Candidates should also be prepared to answer questions from the committee members and elaborate more on certain topics and principles in their findings.

3. Passing the Exam
To pass the oral examination, candidates must achieve a passing score on presentation, content knowledge, and ethics. Not passing the ethics component alone is considered a failure of the oral exam.

Post-Examination: Earning the CMI Designation

After passing the CMI - State Income Tax Examination, candidates are awarded the CMI designation. This achievement is a significant milestone in a state income tax professional's career.

1. Certification
Successful candidates receive a formal certification from IPT, recognizing their achievement and granting them the right to use the CMI - State Income Tax designation. This certification is a valuable addition to the candidate’s professional credentials and can be proudly displayed in professional settings.

2. Ongoing Professional Development
Earning the CMI - State Income Tax designation is not the end of the journey. To maintain the designation, professionals must continue their education and stay current with industry developments. IPT requires CMI designees to complete continuing education hours regularly and adhere to the IPT Code of Ethics.

3. Networking and Involvement
CMI designees are encouraged to remain active in the IPT community. This involvement includes attending conferences, participating in committees, speaking at IPT programs and schools, and contributing to the ongoing development of the state income tax profession.

Final Words

Earning the CMI designation in State Income Tax is challenging but rewarding. It requires a combination of experience, education, mastering the examination process, and a commitment to ethical standards. For those who achieve it, the designation opens doors to advanced career opportunities, professional recognition, and a respected place in the state income tax community.

The Institute for Professionals in Taxation is dedicated to supporting its members throughout this process, providing the resources, education, and guidance needed to succeed.

Related News

15 Oct 2024State Income Tax
How to Earn a CMI Designation in State Income Tax
The CMI - State Income Tax designation symbolizes proficiency in state income taxation and is recognized across the industry.