Unless internet sales are also taxed, a sales tax will kill an already fragile retail industry here.   I lived in JNU with a 5% sales tax and I bought gas, groceries, and things that couldn't readily be shipped there; everything else I bought mail order and when it came along on the internet.   A 3% State tax on top of the local sales taxes in much of the State puts the tax rate in WA and CA territory.   What's likely is that the polisubs that have a sales tax will successfully petition to be exempted from the State tax or to develop some sort of credit scheme so that they are not disadvantaged.  It wouldn't be hard to develop an income tax that those who actually maintain a domicile here wouldn't pay, or at least not much, and we could capture some revenue from all of the transient labor here.   It still won't be fair because lots of people here have income that isn't considered income for tax purposes, but it would be a start.