CM:  So while you are outraged that those few non-resident employees (most work in seafood processing and tourism hospitality industries and do not make enough to pay an income tax) do not pay an income tax but you are willing to let all those tourists and visitors off scott free.   Then you try the regressive argument when the truth is that all taxes except those you don't pay are regressive.  With a sales tax you can exempt essentials and control how much you pay by judicious spending.