You mean non-residents "working" in Alaska, don't you Strada? Almost 50% of workers in the oil and gas industry in Alaska are non-residents. Twice that percentage for commercial fishing and tourism.  Mining isn't much better the O&G.  This is the primary reason why Alaska has the second highest unemployment rate in the nation.  Not for a lack of jobs.  We subsidize the employment numbers for several other states. An income tax makes sense under these non-resident hiring policies.