No no no no no you don't my dear.    I did not like your writing in this part.  You said:

The progressive income tax based on federal tax liability would apply to people in higher income levels and exempt or minimize the impact on those in lower income levels. The income tax would capture income earned in Alaska by non-residents, and state income taxes can be a deductible item for someone filing a federal income tax return.

You talk of fairness and then you talk of exempting people.  Sorry my dear but a fair tax is not making some pay and others exempt.  how do you call that fair?  This is the reason I never ever agreed with liberal or democratic concepts, you make some pay and exempt everyone else.