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 8/24/2023)

Timely Filing Compensation (updated 10/9/2023)

Senior Exemption (updated 8/24/23)

Tax Caps

This information is now maintained on the Sales Tax Rate Sheet located here: https://arsstc.org/business-sellers/tax-rates/

Medical (updated 8/24/23)

Freight & Shipping Information (updated 8/24/23)

Construction Information (updated 8/24/2023)

Nonprofits & Schools Information (updated 8/24/2023)

Food Items (updated 8/24/2023)