Sales tax, property tax, income tax, ... n-tax; all are part of a states income. A state is expected to provide a certain level of government services. It is best when the recipient of government services directly pays for them, but this is not always possible. When it is not possible to bill for services, a state should figure out a method to tax the general public through a source of income that is most closely related to the expense.
In my opinion, if a state is considering taxing retail sales at 10%, too heavy of a funding burden may have been placed on this income source, other sources, such a property and income should be tapped to spread this burden or the level of services supported by this source should be reduced.