Canada

As someone who lives in WA state, people have been trying to get income tax implemented here for a while now, but it's against the state constitution. It has nothing to do with refineries.

People want income tax here because the current sales tax system misproportions tax on only what people spend. This means lower income earners foot more of the tax bill, as they spent most / all of their income just to live. Higher income earners might spend more in general but they also invest that extra income, which eventually will have capital gains tax (but only on the gains) but will never be hit by sales tax until it's spent.