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 April 2026)
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.”