TL:  Perhaps but that is not my point.  My point is that the revenue generated by an income tax levied against a few non-residents is at the expense of Alaskan wage earners.  To me it is cutting your nose off to spite your face.  If you want to tax non-residents then implement a sales tax that all, resident and non-resident alike, would pay.  The implement the non-resident income tax is a red herring favored by those who believe in wealth redistribution by taxation.  I am not one of those.