Author of tax study says trend is up and particular groups are most popular targets

CHATTANOOGA, Tenn. (AP) — A study shows Tennessee's average 9.4 cent tax on every $1 spent is the highest sales tax rate in America.
Opponents of the sales tax say it's most unfair to those least able to pay but others favor the sales tax over a state income tax.
The author of the tax comparison study, Tax Foundation staff economist Kail (Cale) Padgitt, said an increasing number of states are raising so-called "millionaire taxes" on income of the wealthiest taxpayers and so-called "sin taxes" on cigarettes or beer.
Padgitt told the Chattanooga Times Free Press the foundation is "definitely seeing more movement upward than downward in taxes on the state level, and the most popular seem to be to target particular types of tax groups."