Everyone who lives, works, or visits Alaska uses State services or amenities.    Everyone should pay their fair share.    An income tax recovers money from those who live and work here, including out-of-state workers.  Commerce requires licensing, courts and law enforcement.  A sales tax recovers money from those who use those services, including tourists.   Each tax defrays the costs of the services they use.   They are not mutually exclusive and each serves a distinct purpose, which is why both are needed.   PF earnings should be used to cover the costs that taxes don't.   If there is money left over, then distribute it as dividends.   If there is no money left over after all three revenue sources are tapped, then cut expenses to meet revenue.   Alaskans can then decide if they want services or dividends.  But no one is entitled to free services without contributing.