All taxes, except those that you do not pay, are regressive.  Spin it any way you want but it is true.  A sales tax gets everyone who spends money in Alaska in the game to help pay for government and the services it provides.  You can exempt essential items which would reduce the impact on low income individuals.  Further, with a little judicious buying you can minimize the tax one would pay further reducing its perceived regressivity.  Not to mention a sales tax is more fair than an income tax that fewer than 50% of wage earners would pay.