JM:  All taxes except those you don’t pay are regressive.  With a sales tax you can exempt essentials and with judicious spending limit, to a degree, the amount of tax you pay.  Further, an income tax is only paid by those who work and in reality not all of them.  State services are utilized by all and should be paid for by all.  Additionally with an income tax the annual million plus tourists and visitors pay nothing yet utilize and benefit from state services.  Most non-resident employees are seasonal and work in the seafood processing and hospitality service industries and do not earn enough to pay an income tax.  Therefore a sales is the most equitable tax solution.