There's a reason the sales tax keeps coming up every couple of years, even though Oregon voters have killed it nine times. Actually, there are at least three reasons:

• Other states have a general sales tax, so some people naturally wonder why Oregon doesn't have one too. People are constantly moving to Oregon from California and other sales tax states. They don't understand what's so special about Oregon that we can supposedly get along without one.

• Memories fade. The last time Oregon voted on a modified sales tax was 1993. Babies born that year are now in the sixth grade. Most cars bought new that year are overripe for replacement. Many politicians in office then are now doing something else.

• And finally, no matter what anybody says, the sales tax has a certain appeal if it is properly framed. Take a look, for example, at the latest such proposal introduced by Sens. Schrader and Westlund as Senate Bill 382.

Right off the bat, the bill would reduce the state income tax by 3 percentage points. The top rate would go from 9 to 6 percent. Since this is by far the biggest burden that Oregon taxpayers face, a one-third reduction would be welcome news indeed. The tax on capital gains would be reduced as well.

The bill would exempt from property taxes $25,000 of the value of the principal residence of senior citizens or homeowners below a certain income level, not yet specified in the bill. (The state would pay that portion of the bill instead.) With a consolidated tax rate of $20, that would amount to a reduction of $500 for affected homeowners. Tax rates usually are lower, so the reduction would be less.

All that sounds halfway inviting. But then comes the hammer, a 5 percent general sales tax. It would apply to most goods and services. Buying an $18,000 car would cost $900 more. For goods bought out of state, a 5 percent use tax would be imposed.

The sponsors say this would generate more state revenue for schools and other programs, partly by generating taxes from the underground economy and from tourists.

The inducements of this bill are not enough. If we are going to put up with the nuisance of a sales tax, Oregon voters would want to one of the other taxes killed completely. Either we get rid of the income tax or the property tax altogether, or a sales tax will not fly. (hh)