If Governor. If Speaker Philip Gunn and Tate Reeves get their way, Mississippi won’t only be among the few states that tax groceries, but it will also become the 10th state not to tax earned income. Reeves proposed that, in addition to dealing the COVID-19 pandemic in the upcoming session, the Legislature also pass legislation to phase out the state’s income tax. Gunn said that he supports this effort. Gunn recently stated that he has been working to create a solid and fair tax structure. Many people believe that Mississippi’s 7% grocery, bread, and milk tax is as unfair as any tax. The late Alan Nunnelee is as well-respected in conservative circles than any Mississippi politician. He advocated for the elimination or reduction of the food tax and was respected by all. Nunnelee, who was serving as a U.S. House member in 2015, stated that the grocery sales tax “is just about the cruelest tax any government can impose”. He also claimed that it is more tax-burdening for poor people to purchase that gallon of milk, loaf or bottle of baby formula than for wealthy individuals. Both the rich and the poor will buy the same amount of milk and bread. Gunn and Reeves believe that eliminating income tax will encourage economic development. It is also an easier task to do. Reeves stated that the income tax should be eliminated because the world economy is currently chaotic. We have the potential to attract investment and create high-paying jobs. We must produce more products and increase our population. To capitalize on the potential growth, we need to make bold moves.” This bold move involves phasing out income taxes. Mississippi was the first state to enact a sales tax in the Great Depression. The existing income tax was too low to support state services. Michael Leachman is vice president of state fiscal policies for the Center for Budget and Policy Priorities. He points out that the former governor of Mississippi was not a fiscal officer. Mike Conner, who suggested the increase in the sales tax, stated that “there are thousands of people today in Mississippi who don’t pay any taxes but who still enjoy all the privileges and rights of citizenship.” These people will be happy to have the opportunity to share in maintaining the government in the state where they live.” It has been argued that the sales tax is fair as people who don’t own property or have no income will still have to pay the tax when they purchase food. Leachman claims that Mississippi, the state that enacted modern-day sales taxes, did so at minimum partly because of racial considerations. Even if Mississippi politicians get the benefit of the doubt about race, history shows that they may not be entitled to it. However, it’s fair to assume that Connor was referring to as a large percentage of African Americans who pay no taxes. Because of the higher rates of poverty among Black residents, they have less income and property to tax. The South is home to many of the highest sales tax states. Only three states impose a higher sales tax on food than they do on other items. These two southern states are Mississippi and Alabama, with South Dakota being the other. The 2000s saw the Mississippi Legislature led by the then-Republican Lieutenant Governor. Amy Tuck, along with other Republicans like Nunnelee, voted to eliminate the food sales tax. However, the then-Gov. Haley Barbour, who agreed with Gunn and Reeves’ views that it would be more economic and fairer to lower the income tax, vetoed legislation. Barbour was unable to reduce the income taxes during his tenure, due in part to the economic and financial circumstances the state was facing. Many question whether Mississippi can afford to eliminate the income tax in 2021. This is a significant revenue source for the state, accounting for around one-third of its general fund revenues. At a time when so many other needs exist, it’s not possible to do so. Another question is: Is Mississippi better off cutting the income tax or the food tax? The answer depends on whom you believe should pay taxes.