Interesting to note, for all those touting a personal income tax as a way to capture some dollars from non-resident slope workers, that there are approximately, according the Depart of Labor and Work Force Development, 11,700 slope workers and 2/3's of them are Alaskan residents.  So when touting how much we can stick the slopers with if only we had a state income tax don't forget you are only talking about approximately 3200 employees some of whom will not earn enough to pay the tax.   Also note that there are about 345,000 total wage earners including the approximate 25,000 non-resident employees, half of which will not earn enough to pay a personal income tax.  So when talking about "fair" you are taxing about 200,000 wage earners expecting them to pay for the state service and benefits that all 720,000 Alaskans enjoy.  Add to that that a sales tax is expected to generate twice the revenue of an income tax and you can see why an income tax makes little sense.