a_r:  Don't be so foolish.  With a sales tax EVERYONE, resident and non-resident alike, will pay something, however "minimal", to support the state services they utilize.  Non-resident workers would pay a minuscule amount of income tax as most are seasonal and do not earn enough to pay an income tax.  Apparently you would like to give all the tourists, visitors etc a free ride.  I think they should contribute revenue to offset expense. Besides that what is wrong with residents paying something for state services and benefits?  Afterall you are happy for 50% of Alaskan wage earners to pay an income tax for those state services that benefit everyone, right?  Estimates are that a sales tax would generate twice the revenue of an income tax, but you know that too.