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Why were Persians in Fars exempt from imperial taxes?

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Relief of three Achaemenid warriors, known as the Ten Thousand Immortals, depicted in profile on glazed bricks with patterned robes and bows, from the Palace of Artaxerxes at Susa.
Achaemenid Empire Frieze of Archers from the palace of Darius I at Susa, c. 510 bce; some believe the warriors are among the Ten Thousand Immortals.

Persians living in Fars—also known as Persis—were exempt from imperial taxes because they were not considered a conquered people or land.1

In the Achaemenid Empire, the tax structure was based on the principle that all conquered territories were the property of the king, effectively making tax payments a form of rent. As the homeland of the Achaemenid dynasty, Persis was uniquely associated with the monarchy and its inhabitants were viewed as the rulers of the empire rather than subjects. Consequently, while provinces were required to pay yearly tributes in gold, silver, or kind, the Persians in their ancestral region remained tax-free.12