Although I'm a resident I still disagree with your premise that out of staters are consumers of state services, at least to a significant degree. Most your examples would be unlikely to be utilized by the out of state worker in question, especially at levels approaching residents. And the primary funding source for most the services you mention are either local governments or the federal government. He also surely pays federal taxes which flow back here. He also pays federal and state gas taxes. If he stays in a hotel or rental or even housing provided by his employer he is paying something through property taxes or bed taxes. So if you want to argue he is an incidental and insignificant consumer of state services that should pay "something" I'll buy that, but I'll argue that through his existing contributions he is probably already covering the cost. Along your argument I should pay income tax to Oregon when I visit family there because I "might" need state services there.