When comparing how much Texas, Tennessee, and Utah earn and what type of taxes they levy, it There is something that must be taken into consideration, and that is that the states differ in size and number of inhabitants, not to mention that the state of Texas lacks tax revenue. According to data obtained from the United States Census Bureau; the state of Texas received an amount of $24,500,909 in sales tax revenue during the year 2012, Tennessee $6,512,352, and Utah $1,857,055. The sales tax percentage in Texas is “6.25% to 8.25% depending on local cities; Tennessee charges “7%, but this figure can vary from 1% to 2.75%”; Utah is “4.70% to 7.95%.” The population of Texas is approximately 26.06 million; Utah, 2,855 million, and Tennessee, 6,456 million by 2012; These figures show that the state of Texas is larger in size and population than Tennessee and Utah; however, sales tax revenue is lower than Tennessee, but higher than Utah. Utah's primary type of revenue is personal income taxes. The state charges its citizens a rate of seven and a quarter percent of their income. Tennessee only levies dividends and interest income, and the state of Texas has no income tax revenue. By looking at the state sales tax and income tax charged by the three states, I can identify the type of tax each of them uses to acquire their income. Texas uses a regressive type of tax because it lacks tax revenue that divides each individual into brackets based on their income, while the sales tax taxes everyone the same rate regardless of their income, making of this type of taxation a big problem for the poor. Utah also has a regressive tax because it levies a flat 5 percent on income tax to compensate for their advantages and disadvantages when it comes to their tax system; However, we can see that the State of Texas needs to find a better system to increase its tax revenue, it needs to move to a progressive system, where there is an income tax fee, but putting a margin if only some installments pay. the tax and will exempt people who earn $30,000.00 or less. This will improve the amount of state revenue, help with suicide for certain causes, such as the education system, Medicaid, and also help the Department of Transportation pay old debts due to the construction and maintenance of new roads. This will help put an end to the plan to get international companies to build new roads by committing to paying tolls for the next fifty years, which will only benefit the private company, but without any change in state revenue..