By AP
Nashville, TN – A Tax Foundation 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 study's author, economist Kail Padgitt, says 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 says there is more movement upward than downward in taxes on the state level, targeting particular tax groups.