Exemption Summaries

The following documents present overviews of the tax rules for the topic across all jurisdictions. These documents are updated quarterly as new jurisdictions join the Commission. The Timely Filing Compensation lists which communities provide a discount for filing and remitting tax before the deadline.

 

Don’t see a summary for the topic you are looking for? Please review the Exemption Categories and email us a request listing the specific categories: amstp@akml.org.

Exemption Categories (updated 10/31/2024)

Timely Filing Compensation (updated 10/31/2024)

Tax Caps

This information is now maintained on the Sales Tax Rate Sheet located here: https://arsstc.org/business-sellers/tax-rates/
The non-ZIP code spreadsheet has a tab called “Tax Caps.”

Construction Information (updated 10/31/2024)

Federally Recognized Tribes (updated 10/31/2024)

Food Items (updated 10/31/2024)

Freight & Shipping Information (updated 10/31/2024)

Medical (updated 10/31/2024)

Nonprofits & Schools Information (updated 10/31/2024)

Senior Exemption (updated 10/31/2024)