sw:  You do realize that most of the non-resident employees work seasonally in the fish processing and hospitality industries and do not earn enough to pay an income tax, right?  The only way to have all people who spend money in Alaska pay for a portion of the services they consume is through a sales tax.  No other process will generate revenue from everyone, resident and non-resident alike.  The regressive argument is hollow as all taxes, except those you do not pay, are regressive.