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.

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Member News

President's Message

 

Hello IPT! It is my honor and privilege to serve as IPT’s President for the 2025 – 2026 term. I am very grateful for the leadership of Immediate Past President Trisha C. Fortune, CMI, CPA, and applaud all IPT’s accomplishments under her leadership. I look forward to working with her, First Vice President Jeff McGhehey, CMI, Second Vice President Jan Nash, CMI, and the entire Board of Governors throughout the coming year.

I must also extend a tremendous thank you to Immediate Past President Fortune and Second Vice President Nash, who served as Overall Chair of the Annual Conference Committee, as well as the entire Annual Conference Committee, for producing an educational and exciting 49th Annual Conference in Fort Lauderdale. The sessions were informative and entertaining, the networking opportunities and activities were outstanding, and the location was magnificent. Congratulations to all who gave their time and talent to this wonderful event. A special thank you to all who attended; your participation made this program a success.

In addition to continuing the stellar work established by prior leadership, I have two primary objectives for my term as President, both of which focus on furthering IPT’s sustainability in the years to come. My goal is to develop and implement a program that would make IPT’s educational offerings accessible to tax professionals overseas. Extending IPT’s educational reach would expand our prominence as the premier provider of state and local tax education to a new and entirely diverse audience. Further, it will assist U.S. companies that rely on foreign resources for tax administration by educating these individuals. I am excited to provide more details on this strategy as the year progresses, and I look forward to working with many of you to achieve this goal.

I also envision implementing new resources for CMI and CCIP candidates. As IPT enters its 50th year, it is vital that we maintain and strengthen the professional designation program to ensure lasting success and future growth. As you are aware, these designations carry the weight of knowledge, expertise, and ethical responsibility, and we must ensure that resources are available to candidates as they pursue this esteemed credential. You can expect more details to come as we develop and implement this program.

This is an exciting time for IPT as we draw closer to celebrating 50 years of excellence in state and local tax education. It will be a year of celebration and growth. I anticipate a year of hard work, but tremendous accomplishment, and I am proud to be in it with you.

Donald L. Lippert, Jr., CMI
IPT President

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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.

16 Jul 2025IPT Member News
IPT Presidents July 2025 Message
Hello IPT! It is my honor and privilege to serve as IPT’s President for the 2025 – 2026 term. I am very grateful for the leadership of Immediate Past President Trisha C. Fortune, CMI, CPA, and applaud all IPT’s accomplishments under her leadership.
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IPT Member News

Meet IPTs President

Don Lippert serves as Principal and National Property Tax Leader at Grant Thornton Advisors LLC, where he oversees strategy and execution for one of the firm’s most dynamic service lines. With more than three decades of experience, Don brings an enterprise perspective to property tax compliance and advisory, delivering measurable value to clients navigating complex and evolving tax landscapes. He currently leads a high-performing, cross-border team of 70 professionals, aligning tax strategies with broader business objectives.

Prior to joining Grant Thornton, Don held a senior leadership role at General Electric, where he managed the global property tax function for its Energy, Healthcare, Water, and Industrial divisions. His initiatives generated over $105 million in tax savings, underscoring his ability to drive performance through operational innovation and fiscal discipline. Don began his property tax career with a leasing company and quickly elevated his abilities by joining a Big 4 accounting firm, building the foundation for his broad expertise in strategic tax planning and execution.

He advises Fortune 500 clients and emerging enterprises alike across industries including manufacturing, retail, multi-family, senior living, hospitality, healthcare, captive finance, transportation, technology and centrally assessed – railroad, energy, airlines and telecommunication.

Credentials and Affiliations:
• Certified Member (CMI), Institute for Professionals in Taxation
• Licensed Senior Property Tax Consultant, State of Texas
• Member, International Association of Assessing Officers (IAAO)
• Published author and speaker on tax strategy and organizational performance

Don lives in Glenview, IL (suburb of Chicago), with his wife Allie, kids Ava (Senior at SCAD), Sophie (Sophomore at Arizona) and Max (Senior in HS). Outside of work, he enjoys attending sporting events, concerts, travel, and spending time with the family at Disney.

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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.

30 Jun 2025IPT Member News
Meet IPTs President
Don Lippert serves as Principal and National Property Tax Leader at Grant Thornton Advisors LLC, where he oversees strategy and execution for one of the firm’s most dynamic service lines
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Apply for IPT’s Advanced Property Tax School Scholarships in 2025

The IPT Scholarship Program offers an excellent opportunity for professionals working in state and local property tax to enhance their education and advance their careers. IPT offers two scholarships each year for its Advanced Property Tax Schools – the Real Property Tax School and the Personal Property Tax School.

The Real Property Tax School
October 13 – 17, 2025
Georgia Tech Hotel & Conference Center
Atlanta, Georgia

This is an advanced program designed for professionals with experience in real property tax who seek a deeper understanding of the field's complex concepts and principles. The comprehensive curriculum builds on foundational knowledge, equipping attendees with advanced skills to apply in real-world scenarios. Topics covered at school include a comprehensive study of the property tax valuation process, concentrating on the three approaches to value.

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

This school incorporates an advanced learning experience tailored for property tax professionals who already possess a basic grasp of ad valorem principles. The school's comprehensive curriculum demonstrates how proper management of tangible personal property can significantly impact a company’s financial performance. Topics covered at the school include a deep dive into the four cornerstones of personal property tax: classification, valuation of machinery & equipment, compliance, and audits & appeals.

Both schools are ideal for those who want to expand their careers in property taxation and are essential to those who aspire to earn the CMI - Property Tax professional designation.

These scholarships can support your journey toward professional growth and leadership roles within the field of property taxation. Ideal candidates include those who work in corporate property tax departments and other SALT professionals who work on state and local property tax issues on behalf of their employers. For them, having a deep knowledge of property taxation and staying current on regulations and issues is crucial.

Details of the Scholarships

To make these valuable learning opportunities more accessible, you can apply for one of two scholarships that can be used for either the Real Property Tax School or the Personal Property Tax School.

  • Each individual scholarship covers up to $2,500 of eligible travel and lodging expenses.

  • The registration fee for the selected school is waived for the scholarship winner.

  • Scholarship applications must be submitted by July 25, 2025.

  • These scholarships are available only to corporate members of IPT.

  • To take the Advanced Property Tax Schools, applicants must pass the IPT Property Tax School or the Online Property Tax School Competency Exam.

How to Apply for the Scholarships

To apply for the Advanced Property Tax Schools scholarships, you will need to follow these steps:

  1. Submit a Letter of Recommendation: A letter from your supervisor is required. The letter should highlight your contributions to your organization, your potential for career growth, and why you are a strong candidate for the scholarship. Be sure to include contact details so your supervisor can verify the recommendation.

  2. Write a Personal Statement: Each applicant must submit a short personal statement that outlines their interest in ad valorem tax and their experience in the field. This statement should reflect your passion for property tax, your career goals, and what you hope to gain from attending your selected Advanced Property Tax School. Be clear and concise and focus on why you are committed to advancing your expertise in property taxation.

  3. Complete the Application Forms: Ensure you fill out the application form thoroughly. Make sure all sections are completed accurately and submitted before the deadline. All applications must be submitted by July 25, 2025.

Brochure

Application Form


Tips for Success

Here are a few tips for crafting a strong scholarship application:

  • Letter of Recommendation:

    • Ask your supervisor to focus on your potential for growth and commitment to property tax.

    • Highlight your professional achievements and how attending the school will benefit both your career and your employer.

  • Personal Statement:

    • Be specific about your career goals and interest in ad valorem tax.

    • Emphasize how attending your selected Advanced Property Tax School aligns with your current role and future aspirations.

    • Please share any previous experiences in property tax that have driven your desire to deepen your expertise.

Additional Information

  • Verify Corporate Membership: If you are applying for the Advanced Property Tax Schools Scholarship, you must confirm your corporate membership with IPT on the scholarship application form.

  • Questions and Support: If you have any questions or need assistance with your application, feel free to reach out to at iptinfo@ipt.org.

Take the Next Step

Regardless of which Advanced Property Tax School you’re looking to attend, these scholarships offer tools and resources to help you thrive in the competitive world of property taxation.

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.

18 Mar 2025Property Tax
Advance Your SALT Career: Apply for IPT’s Advanced Property Tax School Scholarships in 2025
The IPT Scholarship Program offers an excellent opportunity for professionals working in state and local property tax to enhance their education and advance their careers. IPT offers two scholarships each year for its Advanced Property Tax Schools –
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