Reality: a seasonal sales tax will generate more tax from residents than from tourist on an individual basis. What tourist spends as much over the time they are in Alaska purchasing taxable good that is  equal to the amount a resident of Alaska will purchase over the entire period goods are taxable?  That is my fundamental question.  For I know over a three month time I will spend $ 1,200 to $ 1,500 a month on items such as groceries, vehicle fuel, and other items.  What number of tourist will spend $ 3.600 to $ 4,500 on taxable items while they are here?  A lot of what tourist spend to vacation in Alaska is for Air fares, cruise cost and housing. Neither air fare or cruise fees are going to generate any sales tax. 
While there are more tourist over the season than there are residents it is residents who will be paying more individually than a tourist spends. What matter to me is what I will pay not what tourist will pay.