Best way to do it is get the ITC when it makes sense and an item you need is on sale for a decent discount on ITC... for example, the other day there was a slide hammer set and a bearing seating set on ITC sale, I believe the slide hammer was like 40 bucks down from the normal 70. The bearing seal driver set was similarly discounted... so, in that case, the amount you saved was more than the ITC membership....
However, as mentioned, when you factor in the 25% off coupon you could have used (those are few and far between though) the savings may not have been as much...
But, if you can justify it that way, it makes the membership fee non existent or close to it... then you just hope it pays off a few more times over the next year...
Makes the most sense for a guy just starting out in buying tools, or at least just starting to shop at HF to join though because obviously if you’ve already shopped there for awhile, your gonna likely own most of the stuff that goes on sale... which makes it a lot less valuable