Many of them already pay sales tax. Cities like Juneau, Kodiak, Homer, Ketchikan and Sitka (the list is actually quite long) have a sales tax in place, which is part of the reason that a statewide sales tax isn't so simple to implement. Tourists also pay accommodation taxes at hotels, as well as taxes on cruise ships, while generating lots of income for the tourism industry. An income tax would shift the burden to individuals who take resources out of the state instead onto those, like tourists, who bring money into the state. Additionally, sales taxes disproportionately affect lower income families who spend a greater portion of their income on household commerce.