I think if you are going to do any sales tax change at all, it should be something that affects everyone and not just particular people/groups. Taxes should be "fair" to all people and not just homeowners, car owners, taxpayers and so on. It's the working class that get socked with taxes while the lazy get lazier. Find something that makes all people pay into it......well most people because some are always going to live off the government and live freely forever.