It appears this question references Alaska, but assuming it pertains to Arizona, primary sales tax exemptions under Arizona’s Transaction Privilege Tax (TPT) include:

1. Groceries: Most food items intended for home consumption, such as vegetables, fruits, meats, dairy products, and bakery items, are exempt from TPT. However, prepared foods and certain beverages are taxable.

2. Prescription Medications: Drugs prescribed by a medical professional are not subject to TPT, ensuring affordability of necessary healthcare products.

3. Medical Equipment: Certain medical devices, including prosthetics and durable medical equipment prescribed by healthcare providers, are exempt from TPT.

4. Utilities: Residential utilities like electricity, gas, and water are generally exempt from TPT, easing the financial burden on households.

5. Agricultural Supplies: Items used in farming, such as seeds, fertilizers, and pesticides, may be exempt, supporting the agricultural sector.

6. Nonprofit Organizations: Qualified nonprofits, including charities, religious institutions, and educational entities, can make tax-exempt purchases by providing valid exemption certificates.

7. Governmental Purchases: Federal, state, and local government entities are exempt from TPT on their purchases, facilitating public operations.

Eligible entities must present valid exemption certificates during transactions to claim these exemptions. Businesses must retain these certificates to substantiate tax-exempt sales during audits, ensuring compliance with Arizona’s tax regulations.