Updated January 7, 2008

What do these two maps have in common?

Little or nothing!

Those opposing efforts to cut Tennessee's high food tax are attempting to create a false dichotomy that if we don't have a food tax, then we'll have to have an income tax. While TFT supports comprehensive tax reform, including a state income tax along with repeal of the food tax and reduction of the sales tax, that is a separate debate from whether or not we choose to tax food.

A careful analysis of the tax system in all 50 states makes clear that the food tax issue and the income tax have very little in common.

• Of the 9 states without a broad-based state income tax, only 2 tax food: Tennessee and South Dakota.
• Of the 41 states with a broad-based income tax, 12 tax grocery food.

In short, there is little or no correlation between whether a state has an income tax and whether or not it taxes food.

One of the main reasons for this disconnect is that the sales tax on groceries represents less than 2% of state revenue, an amount that can be easily made up elsewhere, even without a state income tax.

The Food and Business Tax Fairness Campaign is a perfect example of this. It closes inexcusable corporate tax loopholes to pay for another cut in Tennessee's high food tax.