One of the little know facts about the cruise industry is that it pays virtually no U.S. taxes.

The cruise lines take advantage of an obscure provision in the U.S. tax code which permits shipping companies to evade taxes by incorporating overseas and flying the flags of foreign countries.  That’s why Carnival is incorporated in 

The so-called "Alaska Cruise Association" (more properly called the Miami Cruise Association) has been caught exaggerating the effects of Alaska’s $50 per person "head tax." 

The Juneau Empire reports in an article by Pat Forgey entitled "Attack On A Tax" that the cruise industry is misleading the public.  Cruise lines claim that cruise prices have dropped as low as $300, and the $50 tax is driving passengers away