Dive Into IPT Insider

President's Message

As summer winds down, I want to take a moment to reflect on the incredible energy and commitment we've seen across our IPT community.

We recently wrapped up the State Income Tax School in Atlanta.  This school continues to set a high bar, thanks to the dedication of the planning committee; your hard work does not go unnoticed, and I’m deeply grateful.  Thank you to State Income Tax School, Chair Mark L. Nachbar, CPA, JD, Vice Chair Stacey Roberts, CPA, and the entire committee for a successful educational program.  

Also just completed is the Credits & Incentives School.  This school is unique as one of the few academic programs dedicated to exploring the intricacies of state business tax credits and incentives.  It continues to offer unparalleled insight into this area, and the school planning committee strives to make it better every year.  Thank you to Credits & Incentives School Committee Chair, Blair Burns Westmoreland, CCIP, Vice Chair Marty Wilson, CCIP, the school committee and attendees for making this an extraordinary program.   
I also want to extend a special thank-you to Past President Allan Wells, CMI, for stepping in to welcome attendees to both of these schools on my behalf. His support and leadership are always appreciated.
Looking ahead, I’m excited for the Property Tax School coming up in September.  I will be there to welcome attendees and look forward to meeting many of you. 

Also in September, we’ll host one of our largest and most anticipated programs of the year: the Sales Tax Symposium. We're returning to a member-favorite location, the Renaissance Esmeralda in Indian Wells, California, where the setting is as inspiring as the content. Alongside our high-caliber sessions, there will be meaningful opportunities to reconnect with colleagues and participate in memorable networking events.

This year’s Symposium also marks the first step in one of my initiatives as President: a greater emphasis on our CMI designations. I’m thrilled to announce the addition of a new orientation session focused on the CMI – Sales Tax designation. Members of the Sales Tax CMI Professional Designation Committee will lead a one-hour overview of the exam structure, question types, study tactics, and practical strategies, followed by a 30-minute Q&A session. While not a prep course, this orientation is designed to provide clarity and confidence for those considering or preparing for the exam. You'll receive more details about this session very soon.

And while it may seem far off, the 2026 Annual Conference in Honolulu is now less than a year away! A dedicated group of IPT volunteers is already hard at work shaping every aspect of the event, from the educational agenda to exciting ways to explore and enjoy the 50th state. This will also be a very special celebration, as we mark IPT’s 50th anniversary. I can’t wait to commemorate this milestone with all of you and welcome our honored guests. You can stay up to date on all things Annual Conference by visiting the Conference webpage, which is continuously updated with the latest news.

Thank you for your continued commitment to IPT. I hope to see many of you in person soon, whether in Indian Wells, at our upcoming schools, or in the months ahead.  

Donald L. Lippert, Jr., CMI
IPT President

Coming in August: IPT Ethics Webinar

Ethical Dilemmas Faced by SALT Professionals in the Twenty-First Century
August 27, 2025
1:00 PM – 2:00 PM

In the 21st Century, public and private SALT professionals face an increasing range of ethical dilemmas, primarily stemming from the growing complexities of the state and local tax laws, the fast-moving pace of technology as applied to those laws, and the constant need to balance client representation with duties to the legal and tax systems.

During this interactive session, the presenter will discuss hypothetical ethical dilemmas for the audience to resolve, exploring how SALT professionals must apply the ethical standards provided by the ABA, state bar associations, the AICPA, and the IPT Ethical Canons in their daily practices. The hypotheticals will illustrate how SALT professionals must balance advocacy with honesty, avoid conflicts of interest when dealing with both organizations and individuals, apply modern GAI and other technology to their practices in an ethical manner, and otherwise maintain their ethical duties to their clients, nonclients, adversaries, and legal tribunals.

Learning Objectives:
• Identify the IPT Canons implicated in the hypotheticals.
• Identify the ABA Model Rules relating to confidentiality and conflicts of interest, among other duties.
• Appreciate the various State Bar Association Formal Opinions concerning ethical responsibilities for tax preparation, tax consulting, technology, and artificial intelligence.
• Apply ethical standards to situations involving ethical dilemmas caused by the use or misuse of modern technology, tax consulting, and artificial intelligence.

This session will qualify for 1.2 Group Internet-Based CPE Credits in Taxes. CMIs and CCIPs will receive 1 hour toward renewing their designation.

The webinar costs $75 for individual members and $125 for those who do not hold an IPT membership. Individuals must be registered, logged in separately, and answer attendance questions during the session to receive credit for the webinar.

Prerequisites: Basic Familiarity with State and Local Taxation Advance
Preparation: None Required
Program Knowledge Level: Intermediate
Delivery Method: Group Internet-Based

Register

Tax Education with an Aloha Spirit

Join IPT to mark 50 years of excellence in state and local tax education and professional connection. The heart of the 2026 Annual Conference is a robust, forward-looking educational program designed to inform, inspire, and elevate your professional journey.

The 2026 Annual Conference Agenda includes:
• Two dynamic keynote speakers
• Up to 20 hours of continuing education, the most of any IPT Conference
• Four distinct learning tracks tailored to Sales Tax, Property Tax, State Income Tax, and Credits & Incentives
• Four dedicated ethics sessions, including multiple hours of IPT Ethics credit
• Pre-conference workshops and interactive roundtables on key topics

Whether you're looking to sharpen your skills, stay ahead of legislative changes, or earn continuing education credits, the 2026 Annual Conference delivers the most comprehensive educational experience IPT has to offer. Join IPT in Hawaii in June 2026, where professional growth meets unforgettable surroundings.

Learn More and Register

Interested in Speaking at the 2026 Annual Conference?

Known for delivering top-tier education, IPT relies on member speakers to bring valuable insights and real-world experience to the Annual Conference. If you have a timely, relevant topic and a passion for sharing your expertise, IPT invites you to submit your proposal for presenting at the 2026 Annual Conference. Speaking at the Annual Conference is not only a great way to give back to the profession, but it also enhances your visibility, builds your leadership credentials, and deepens your connections within the state and local tax community. The deadline for submitting your speaking proposal is September 30, 2025. Please act now if you are interested in speaking, as opportunities are quickly being filled.

Submit Your Proposal

Mahalo!

Texas Two Day Seminar

Texas Two Day Seminar
Focused on Texas-Specific Sales & Property Tax Issues
November 17 – 18, 2025
Loews Arlington
Arlington, Texas

IPT is offering a regional seminar designed specifically for state and local tax professionals with business interests in Texas. The Texas Two-Day Seminar delivers focused, in-depth content on key Texas-specific issues in sales and property tax, offering the insights and updates you need to stay sharp and informed. It’s an exceptional value for tax professionals based in Texas or neighboring states seeking high-quality education without the expense of extended travel.

Look for the full program brochure coming soon.

The Seminar will cover the following topics:

Monday, November 17th
General Sessions
• Update from the Texas Comptroller
• Texas Legislative Updates
• IPT Ethics

Tuesday, November 18th

Property Tax Track
• Recent Case Law Developments
• Texas Disposal Dys. Landfill, Inc. v. Travis Cent. Appraisal Dist., 94 S.W.3d 752 (Tex. 2024)
• Jurisdictional Reappraisal Approaches
• General Valuation Concepts

Sales Tax Track
• Texas Policy Issues I: Energy
• Texas Policy Issues II: Manufacturing
• Taxation of Services – SaaS, PaaS, IaaS, Data Processing
• Texas Companies Operating in Border States (NM and LA)
• Maximizing Use of Technology – Alteryx, AI, OCR, Bots, etc.

Make the Most of Your Time in Arlington
Held concurrently with IPT’s Credits & Incentives Symposium, this Seminar gives you flexibility to add morning sessions on Monday and/or Wednesday from the Credits & Incentives Symposium for just $150 each (or $300 for both).

Continuing Education Credit
• Up to 10 CE hours for full attendance at the Texas Two Day Seminar
• Add up to 3 CE hours Monday morning, and 3.6 CE hours Wednesday morning from the C&I Symposium
• Attend all three for a total of up to 16 CE hours

Registration:
• IPT Members: $595
• Non-Members: $1,095

The seminar kicks off with lunch on Monday and concludes on Tuesday afternoon.

IPT’s regional seminars are known for delivering relevant, timely content with actionable takeaways. Reserve your spot today!
Register

Advance Your Expertise in Property Tax

IPT’s Advanced Property Tax Schools are built for experienced professionals who are ready to deepen their expertise and refine their strategic approach. Whether you’re focused on litigation, valuation, or leadership in the property tax space, these schools provide a rigorous curriculum led by seasoned faculty and industry experts.

By attending, you can gain advanced insight by exploring complex topics, including obsolescence, appeals strategy, and specialized valuation techniques. You can learn from top practitioners who provide insights and strategies for resolving intricate tax realities and apply what you've learned by using case studies, real-world scenarios, and group exercises.

Individuals must have passed IPT’s Property Tax School to attend. Alternatively, those who have not attended the school may opt to take the Online Property Tax Competency Exam, and must pass it to attend the Real Property Tax and Personal Property Tax Schools. Successfully completing both schools is one of the mandatory requirements for earning the CMI - Property Tax designation.

Real Property Tax School
October 13 - 17, 2025
Georgia Tech Hotel & Conference Center
Atlanta, Georgia
This school is a comprehensive property tax program for professionals with some property tax experience who seek advanced knowledge in real property tax. Topics covered at the Real Property Tax School include a comprehensive study of the property tax valuation process, concentrating on the three approaches to value: sales comparison, cost, and income.

Other sessions include:
• Direct capitalization, yield capitalization, and discounted cash flow models
• Building cost estimates and types of depreciation
• Analysis of sales information
• Summation of the three approaches
• Equalization, sales ratio studies, and mass appraisal
• Assessor, appeal board, and court interactions
• Ethics

Register for the Real Property Tax School by August 22, 2025 and save $100.

Register

Personal Property Tax School
October 20 - 24, 2025
Georgia Tech Hotel & Conference Center
Atlanta, Georgia

This is an advanced school for property tax professionals who have a basic understanding of ad valorem principles and want a comprehensive education in personal property tax. School attendees will gain advanced knowledge and skills tailored for property tax professionals who already have a solid understanding of ad valorem principles.

Experienced tax professionals designed the curriculum to provide in-depth coverage of the four cornerstones of personal property tax:
• Classification
• Valuation of Machinery & Equipment
• Compliance
• Audits & Appeals
Throughout the week, registrants work in small groups on an all-encompassing case study and present an amended return at a mock hearing before the school's conclusion on Friday.

Register for the Personal Property Tax School by September 5, 2025 and save $100.

Register

IPT Symposiums

SALES TAX SYMPOSIUM
SEPTEMBER 28 - OCTOBER 1, 2025
RENAISSANCE ESMERALDA
INDIAN WELLS, CA

Join IPT for an unparalleled educational opportunity at the 2025 Sales Tax Symposium, September 28 to October 1, 2025, in breathtaking Indian Wells, California!

This year’s theme, "Learning, Your Way," promises a tailored educational experience designed to meet the diverse needs of sales & use tax professionals. Engage with industry experts and peers as you navigate through specialized tracks. Each session is crafted to provide you with practical takeaways that you can implement immediately.

Compliance Track:
• Compliance, Determination, and Documentation
• Exempt and You Know It: Mastering Certificates with Swagger
• Data to Compliance 201: Strengthening Governance and Integrity
• Notice to Resolution
• From Risk to Refund: Best Practices in Sales & Use Tax Recovery
• The Hidden Challenges of Use Tax: A Deep Dive
• B&O 301

Legal Track:
• Legal 1 - Compliance/Pre-Audit
• Legal 2 - Audit: Conducting with Appeals in Mind
• Legal 3 - Administrative Appeals: Understanding the Rules of the Road
• Legal 4 - What Would a Judge Do?
• Hold the Line: Options for Battling Tax Base Creep
• How to Keep up with Law Changes/Research

Technology Track:
• Software, SaaS, and Apps: Understanding the Taxation Differences
• AI 101 for Sales and Use Tax Professionals: Practical Insights and Emerging Risks
• How to Creatively Research Using Software: Finding the Answer versus Finding an Answer
• Maximizing Impact with Minimal Spend in the SALT World – 301
• Data to Compliance 301 (Tech)
• Data Wrangling 301: Practical Use Cases
• Hands-On Learning: Unlocking Automation Potential with Power Automate (Optional – Non CE session)

Sales & Use Tax Essentials:
• Drilling Down: Optimizing Sales & Use Tax Compliance for Oil & Gas Companies
• The Kings of Cool: Swinging into Sales Tax Compliance
• Statistical Sampling Success: Mastering the Art (and Science) of a Sales Tax Audit
• Motor Fuels Tax vs. Sales Tax: Pumping Pennies vs. Checkout Charges
• Mergers and Acquisitions – US Indirect Tax Considerations
• Sales Tax Nexus: Mastering Strategic Compliance in a Post-Wayfair World
• Advanced Manufacturing and R&D
• Sales & Use Tax Strategies for the Hospitality Industry
• Introduction to Credits & Incentives
• Recover What’s Yours: Mastering Sales and Use Tax Refunds
• Looney Locals • Introduction to State Income Taxes
• How the Tax Department Can Educate Auditors Through the Life Cycle of an Audit
• VAT Overview for Sales Tax Professionals

General Sessions: Bringing all attendees together for high-level insights, industry trends, and expert perspectives on the most pressing issues in sales and use tax.

• Keynote Session: Curt Cronin Tapping into Your Potential: Attempting the Absurd and Achieving the Impossible
• Ethics in the AI Sector
• State of the States: Election Changes Causing Law Changes
• How to Use Technology to Make Your Work and Life Easier
• Top 5 Court Cases • From Simplification to Complication: The Marketplace Facilitator Conundrum
• Decoding Bundled Transactions: Sales and Use Tax Implications
• Generations at Work: Learning, Leading, and Laughing Together
Approximately 18 CPE credits are available for full attendance, of which 1.2 are for IPT Ethics.

Register now and experience sales tax education at its best!

Register

VAT SYMPOSIUM
OCTOBER 1 - 2, 2025
RENAISSANCE ESMERALDA
INDIAN WELLS, CA

Built From Your Feedback: IPT's VAT Symposium

This year’s VAT Symposium has been thoughtfully designed as a direct reflection of the feedback IPT received from past participants. Attendees expressed that they wanted more than just technical updates; they wanted relevance, connection to the day-to-day realities of their roles, and inspiration to think differently about how VAT is managed in an evolving landscape. The VAT Symposium Committee listened, and the 2025 program strikes that balance: offering both the depth of content VAT professionals expect, and the practical insights that make it applicable the moment you’re back at your desk.

While technical updates remain a core part of the agenda, this year's program will go further to spotlight the real-world challenges VAT professionals are navigating, from complex compliance landscapes across jurisdictions to internal change management as businesses digitize. Sessions will showcase how others in the industry are addressing these issues, with candid case studies and best practices from peers who’ve been in the trenches.

The Symposium also focuses on one of the biggest disruptors and enablers in the VAT profession today: artificial intelligence. You’ll see AI integrated throughout the symposium as a practical tool that VAT teams are already using to increase efficiency, reduce risk, and create capacity for more strategic work. From demos to discussions, we’ll explore what’s real, what’s hype, and what you should be doing now to stay ahead. Consult the VAT Symposium Brochure for a complete listing of sessions.

This year’s Symposium is about connection—connecting technical knowledge with practical application, connecting professionals with each other, and connecting the present of VAT with its future.

Register

2025 PROPERTY TAX SYMPOSIUM
NOVEMBER 2 - 5, 2025
RENAISSANCE ESMERALDA
INDIAN WELLS, CA

The Latest in Property Taxation The Property Tax Symposium is well known for providing the latest insights and the most relevant information on property tax issues. This year’s Symposium offers over 25 sessions on the latest developments in property tax, including legislative updates, hot topics, emerging technologies, and strategic solutions that will help you drive better outcomes for your organization and clients.

The Symposium also features:
• A dynamic keynote presentation on dealing with uncertainty
• An ethics keynote address on negotiating ethical challenges
• Three discussion forums: personal property, real property, and women in property tax
• Multiple networking opportunities at meals, in between sessions, and at evening receptions

Some unique networking events include a golf tournament, a special reception honoring retiring Deputy Executive Director Brenda Pittler, and a game night featuring Family Feud and karaoke with a live band.

Attendees can earn up to 18.6 CPE credits, including 1.8 IPT Ethics credit hours, for full attendance. As the leading program for the latest in property tax education, the Symposium delivers the perspectives, updates, and strategies property tax professionals need to stay ahead.

View the brochure now and start planning your experience at this must-attend program!

Register

CREDITS AND INCENTIVES SYMPOSIUM
NOVEMBER 16 - 19, 2025
LOEWS ARLINGTON HOTEL
ARLINGTON, TEXAS

Connect with State & Local Economic Development Leaders at the Credits & Incentives Symposium!

Are you ready to dive deep into the world of tax credits and incentives while connecting directly with the people who shape them? Join IPT at the Credits & Incentives Symposium, where you’ll gain exclusive access to state and local economic development agency representatives and the latest updates in business tax incentives.

On Tuesday, November 18th, you’ll hear from representatives from the:
• Arkansas Economic Development Commission
• Economic Development Partnership of North Carolina
• South Carolina Department of Commerce
• Utah Governor's Office of Economic Opportunity

These experts will share critical insights into their business tax credits and incentives programs, providing information that can directly impact your planning and compliance strategies. But that’s not all. After the presentations, enjoy a dedicated networking reception where you can engage one-on-one with the representatives from these economic development offices, who will be exhibiting during the reception, along with representatives from two regional economic development agencies; Arlington Economic Development Corporation and Fairfax County Economic Development Authority (Virginia). This is your chance to ask specific questions, explore opportunities for your organization, and build valuable connections in a more relaxed, conversational setting.

With over 20 targeted sessions on topics ranging from legislative updates and compliance challenges to ethics and emerging technologies, the Credits & Incentives Symposium is a must-attend event for tax professionals involved in credits and incentives.

Make your plans to join IPT in Arlington this November!

Register

Partnering for Education of the SALT Community: Support IPT Through Sponsorship

IPT’s mission is to deliver top-tier state and local tax education through a comprehensive lineup of schools, symposiums, webinars, and annual conferences. This standard of excellence is made possible, in part, by the generous support of our valued sponsors.

We’re excited to launch IPT’s first-ever Partnership Program, which is a new opportunity for companies and firms to showcase their commitment to education and professional development within the SALT community.

The program features three levels of partnership designed to align with your organization’s goals:
• Foundational Partner supports all of IPT’s educational programs across every discipline.
• Strategic Partner supports all educational programs within one discipline (Property Tax, Sales Tax, Value Added Tax, State Income Tax, or Credits & Incentives).
• Excellence in Education Partner supports IPT’s discipline-specific schools, helping develop the next generation of SALT professionals.

Each partnership level offers valuable benefits to maximize your visibility and impact.   By becoming an IPT Partner, your organization will be recognized as a leader in the SALT community while helping to ensure the continued excellence of IPT’s educational offerings.

Ready to Partner with IPT?
View the full brochure and discover how your organization can get involved through IPT’s new Partnership and Event Sponsorship Program.  

Partnership and Event Sponsorship Program

CMI/CCIP Exam Schedule & Deadlines

2025 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. 

September 2025 CMI Sales Tax Exams 
Indian Wells, California
Exam Dates: September 27-28, 2025

* The deadline for receipt of applications for the September 2025 CMI Sales Tax has passed. 
* All Examinees will be required to complete and submit verification of any needed final requirements has passed. 
* Candidates must register for the examination no later than August 27, 2025.

November 2025 CMI Property Tax Exams 
Indian Wells, California
Exam Dates: November 1 - 2, 2025

* The deadline for receipt of applications for the November 2025 CMI Property Tax exams has passed. 
* All Examinees will be required to complete and submit verification of any needed final requirements no later than September 15, 2025. 
* Candidates must register for the examination no later than October 1, 2025.

November 2025 CCIP Exam 
Dallas, Texas
Exam Dates: November 15 - 16, 2025

* The deadline for receipt of applications for the November 2025 CCIP exam has passed. 
* All Examinees will be required to complete and submit verification of any needed final requirements no later than October 1, 2025. 
* Candidates must register for the examination no later than October 15, 2025.

January 2026 CMI Property Tax Exams
Atlanta, Georgia
Exam Dates: January 30-31, 2026

* The deadline for receipt of applications for the January 2026 exams is October 28, 2025.
* All examinees will be required to complete and submit verification of any needed final requirements no later than December 15, 2025. 
* Candidates must register for the examination no later than December 30, 2025.

February 2026 CMI Sales Tax Exams
Atlanta, Georgia
Exam Dates: February 27-28, 2026

* The deadline for receipt of applications for the February 2026 exams is December 1, 2025. 
* All examinees will be required to complete and submit verification of any needed final requirements no later than January 15, 2026. 
* Candidates must register for the examination no later than January 27, 2026.

April 2026 CCIP Exams 
Atlanta, Georgia
Exam Dates: April 27-28, 2026

* The deadline for receipt of applications for the April 2026 CCIP exams is January 26, 2026. 
* All examinees will be required to complete and submit verification of any needed final requirements no later than March 9, 2026. 
* Candidates must register for the examination no later than March 26, 2026.

The 2025 Property Tax School is Coming in September!

IPT's Property Tax School provides attendees with the essential information they need to build and advance their careers in property taxation. It offers an introductory but comprehensive study of the theory and practice of property tax management for business, including a demonstration of valuation techniques and how these apply to a tax professional's daily responsibilities. Based on feedback, this year IPT is pleased to offer the school once again during September to accommodate attendees' administrative commitments.

This school is intended for those who want to learn more about property taxation fundamentals or may have limited experience in the field and minimal exposure to appraisal theory. 

School sessions include:
•  Property Tax Administration Management 
•  Valuation Theory and Principles
•  Sales Comparison Approach
•  Cost Approach
•  Income Approach
•  Reconciliation of Value Conclusions
•  Personal Property Tax
•  Tax Research 
•  Ethics in Property Tax

There are no prerequisites for this course, and successful completion of a series of quizzes throughout the school is required. This school is a prerequisite for the Real and Personal Property Tax Schools and is eligible to be challenged by passing the Online Property Tax School Competency Exam.

Online Property Tax School Competency Exam .

Register

Upcoming Local Luncheons 

IPT Phoenix Local Luncheon Group * August 25, 2025 * 1130 a.m.