I'd say higher income people tend to use more state services than low income people.  More use state agencies, more travel on our roads and in our airports. More visits to state parks and recreational areas.  Certainly all people in Alaska use a great number of state services. 
 
A state-wide sales tax in Alaska would be difficult.  Assume that a gallon of milk is subject to a sales tax (I know groceries may be excluded).  That gallon of milk costs around $3.50 in the Interior, $3.25 in Mat-Su and Anchorage, and $8-$14 in western and northern Alaska.  So not only is the cost 3-5 times higher, so is the sales tax on the same gallon of milk.  Of course many communities in Alaska already have a local sales tax, such a Nome, North Pole and I believe Wasilla.  How do you impose a state wide sales tax with such vast geographical and economic factors as in Alaska?

We could impose a season sales tax only on restaurants, hotels and lodges or a tax on tourism companies to collect from tourists.