Congress has decided thus far to ban sales taxes on Internet purchases. In the age of the Internet, the handwriting is on the wall for the sales tax. There's no future in it. Sales taxes are also the least fair taxes around. They are highly regressive, having a disproportionate impact on those least able to afford them.
Taxation reflects key social values.
A tax system built on sales taxes communicates a lack of concern for the basic needs of the poor and vulnerable. A mildly progressive income tax, on the other hand, spreads the burden, with those most able to contribute to the common good bearing a somewhat heavier responsibility to do so. In a national economy as strong as ours now is, there is no reason why Tennessee should be struggling with annual budget shortfalls. Across the nation, incomes are rising, thus budgets are flush with cash. But sales tax revenue does not rise with incomes, especially when so many purchases avoid sales taxes.