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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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
Member News

President's Message

 

It was wonderful to attend both Sales Tax School II and the VAT School in Atlanta this past month. The energy at each program was incredible, and I truly enjoyed the opportunity to connect with so many of you in person. The enthusiasm, engagement, and commitment to learning were on full display—it is always a great reminder of what makes IPT such a strong community.

Thank you to Sales Tax School II Committee Chair Kathleen Holston, CMI, CPA, Vice Chair Bill McConnell, CMI, CPA, Esq., and the entire committee for putting together such a meaningful and successful school. An additional thanks to VAT School Committee Chair Carlos Hernandez, CMI, Vice Chair Ela Choina, and their committee for developing and delivering an insightful learning experience.

Next up is one of IPT’s biggest events of the year, the 49th Annual Conference in Fort Lauderdale! This year’s theme is Club PRO Royale, and I encourage you to join us. With outstanding education sessions, excellent networking opportunities, and a vibrant, welcoming atmosphere, this is a can't-miss event. And yes—there’s still time to register!

During the Conference, we’ll also hold IPT’s Annual Meeting, which will take place directly after Tuesday’s lunch. At this meeting, we will announce the results of the elections for Officers and Board of Governors members, share whether the proposed bylaw amendment has passed, and recognize this year’s Annual Award recipients.

And don’t miss our Tuesday evening reception, inspired by a glamorous mix of Casino Royale and the Palm Royale TV show. It’s your chance to dress the part—think 1960s country club chic—and enjoy an unforgettable night of fun, fashion, and connection.

I look forward to seeing many of you in Fort Lauderdale.

Let’s keep the momentum going!

Warm regards,
Trisha C. Fortune, CMI, CPA

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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.

15 May 2025IPT Member News
IPT Presidents May 2025 Message
It was wonderful to attend both Sales Tax School II and the VAT School in Atlanta this past month. The energy at each program was incredible, and I truly enjoyed the opportunity to connect with so many of you in person.
IPT Member News

Join Us in Fort Lauderdale at the 49th Annual Conference

Discover the Power of Professional Growth at IPT’s Annual Conference

Mark your calendar for IPT’s 49th Annual Conference, which takes place June 22–25, 2025, in beautiful Fort Lauderdale, Florida. As IPT’s flagship program, the Annual Conference brings together state and local tax professionals from across the country for an unmatched educational experience and valuable networking opportunities.

This year’s program features four specialized educational tracks—Credits & Incentives, Property Tax, Sales Tax, and State Income Tax—each offering the latest updates, emerging technologies, and fresh perspectives in their respective disciplines.  Whether you're seeking insight into legislative developments, compliance challenges, or strategic planning, there’s a track designed for your professional growth.

In addition to the focused tracks, the Conference offers dynamic general sessions, including an engaging keynote presentation, a favorite ethics speaker, and timely discussions on litigation updates, tax policy shifts, and management strategies relevant across disciplines.

Between sessions, connect with fellow tax professionals at evening receptions and networking events.  Whether you’re deepening your expertise or expanding your network, the IPT Annual Conference is the place to be.

Don’t miss this opportunity to learn, grow, and lead.  We’ll see you in Fort Lauderdale!

Register before May 16th and save $100. Register

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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.

15 May 2025IPT Member News
IPT’s Annual Conference
Join Us for IPT’s 49th Annual Conference, which takes place June 22–25, 2025, in beautiful Fort Lauderdale, Florida