MA:  An income tax gives the million plus tourists and visitors a free pass.  Most non-resident employees in the tourism and fishing industries are seasonal and do not earn enough to pay an income tax.  The 40% in the oil and gas industry number about 4000 employees.  So you think them paying an income tax would generate more revenue than the million plus tourists and visitors paying a sales tax, right?  Which group do you think utilizes more state services, non-resident employees or tourists and visitors?  Drop the subjective political perspective and look at the facts objectively.