Koncerned - To avoid devastating rural Alaska, a sales tax would have to waive any shipping expenses from the Lower 48 to Alaska - Also, if you accept  the BASIC  economic understanding that sales taxes by their very nature are regressive, & take the largest per cent of spendable revenue from the poorest, then fairness demands exemptions for most basics - food, clothing, heating fuel, transportation fuel, home maintenance and home improvement items, etc, etc..  The more exemptions you have, the more complex - and expensive - the tax collection system gets. It can be done, but building in fairness gets expensive in both collections and in amount of revenue to be gained. A 01.5% income tax is offset by even a reduced PFD - something NO other State provides. That, plus a first employment tax - what we used to call the school tax-  plus sunset cuts to oil tax credits until the price of oil makes them worth considering again -  would go a long way to stabilizing our economy for all of us.