Sales tax takes consumption, income tax taxes wealth creation. Income tax doesn't hurt the rich most, it hurts the middle class most.

The rich generally don't have "income" or a paycheck. They have huge offshore accounts, tax shelters and income tax free municipal bonds. But they pay sales taxes when they buy yachts, pearl necklaces, mercedes, fur coats and eating out.

The poor guy with a beater car, buying food at the grocery store and spending most of his income on rent, doesn't pay hardly any sales tax.