The tourism industry fought the Alaska state tax, but it was put to a vote, and Alaska residents voted it in.
Several cruise lines have pulled one or more ships out of Alaska for 2010, due in part, but not totally, to the taxes being high. Alaska is revisiting the tax but no one knows if it will be repealed.
The Alaska Cruise Association has filed a complaint, with the intention of getting the $50 tax repealed. Read about it here.
Edited to include info on ACA complaint.