Using a sales tax on services to replace reduced property tax revenues would shift the tax burden to those less able to pay. A sales tax on services makes sense when services are a large part of the economy. A sales tax on legal services would substantially increase the number of Minnesotans who cannot afford a lawyer. Taxing legal services would help to curb litigiousness in society. A sales tax on legal services would be a tax on misfortune.
Sales taxes encourage savings by discouraging consumption of goods and services.
A sales tax on legal services would drive down attorney incomes. Substituting a sales tax on services for the current property tax would simplify Minnesota's tax structure.