It's not a question of which tax, both are necessary.  It's the level of each that should be the focus.   A sales tax collects money to defray the costs of State government necessary to conduct commerce.  An income tax collects money from people who work here and defrays the costs associated with all other State services.   Another poster identified the top 4 expenses.   Department of Health is related to our elderly population which has grown significantly over the last 10 years (people who live, spend money and once worked or still work here).   Education is second, and the school age population has also grown significantly over the last 10 years (again children of the people who live, spend and work here).   DOT is 4th and an expense directly tied to the number of people who live and visit here.   Everyone who lives, works, or visits here influences the cost of government in some way.    That's why both sales AND income taxes are necessary to recover money from each group.