1. I agree that a state sales tax is regressive. Alaska has a history of income taxation. It ended in 1980 when Dick Randolph and the Libertarian party of Alaska used the issue to promote Randolph’s political ambitions. Jay Hammond said that his greatest regret is not having vetoed the ratification of the deletion of the income tax by tge legislature.
2. A statewide sales tax may be unconstitutional and here is why. The founders envisioned sales and property taxation as a local governmental power in Article X. As such the passage of an additional layer of sales taxation on the residents of jurisdictions that already have a local sales tax becomes an “involuntary additive burden” to those jurisdictions. As such the color of “special local” legislation prohibited by Article II, Sec 19.
Local governments currently providing for local services via a sales tax would be unconstitutionally burdened and would raise a jurisdictional conflict, especially for home rule cities which enjoy delegated authority under Article X.
1. I agree that a state sales tax is regressive. Alaska has a history of income taxation. It ended in 1980 when Dick Randolph and the Libertarian party of Alaska used the issue to promote Randolph’s political ambitions. Jay Hammond said that his greatest regret is not having vetoed the ratification of the deletion of the income tax by tge legislature.
2. A statewide sales tax may be unconstitutional and here is why. The founders envisioned sales and property taxation as a local governmental power in Article X. As such the passage of an additional layer of sales taxation on the residents of jurisdictions that already have a local sales tax becomes an “involuntary additive burden” to those jurisdictions. As such the color of “special local” legislation prohibited by Article II, Sec 19.
Local governments currently providing for local services via a sales tax would be unconstitutionally burdened and would raise a jurisdictional conflict, especially for home rule cities which enjoy delegated authority under Article X.
Great information