Acts As Taggable making a list of a tag using context

_states.html.erb

#app/views/shared/_states.html.erb

<% states_list.each do |state| %>
  <li>
    <%= link_to state.name, {:state => state.name} %>
  </li>
<% end %>

application_helper.rb

module ApplicationHelper
  include ActsAsTaggableOn::TagsHelper

  def states_list
    ActsAsTaggableOn::Tag.includes(:taggings).where("taggings.context = 'state'")
  end

end