OPPOSITE DIRECTIONS: SALES TAX ON FOOD

A tale of two states reveals a rather remarkable divergence in sales tax on food.

Missouri may eliminate its long-standing 3-cent sales tax on food.

Illinois may reimpose its sales tax on groceries and drugs, which was eliminated Jan. 1, 1984.

It isn't common sense that ignites these debates. It is cents and a whole lot of dollars.

Some Missouri politicians are touting a permanent tax cut -- something that is certainly long overdue.

But the real reason behind the movement is something called the Hancock Amendment. When state revenue grows too much -- which it is -- the government must return some of the money. Eliminating the sales tax on food seems a good way to accomplish this. The tax would save Missourians about $230 million.

In Illinois, the state wants more money to fund an education overhaul. Illinois could raise about $667 million a year by taxing food sales at 5 percent.

The trend is certainly toward elimination of these taxes. Only 20 states still tax food, and two of those are phasing it out. These diametrically opposed debates on food sales taxes in neighboring states will be interesting to compare in the months ahead.