It would be "foundational absurdity" to implement a state income tax in Alaska.  Alaska has the highest percentage of citizens that pay no federal income tax.  So if you base a state income tax on a percentage of federal tax paid, only 45 percent of Alaskans would pay any state income tax.  The other 55 percent get a free ride.  Absurd.  A state sales tax gets everyone's skin in the game, as it should be.