States that do not impose a personal income tax take one of several approaches to compensate:

1) leverage natural resources & levy excise taxes
2) assess significant property taxes
3) transactional taxes (e.g., sales/use taxes)
4) corporate income taxes
5) other (tolls, etc.) https://twitter.com/chamath/status/1354104976457355265

It is important to note which of the above are progressive vs regressive. IOW, which tax the lower- and middle- classes more; and which tax the upper-classes less.

Progressive: Individual Income Tax, Property Tax
Regressive: Excise, Sales/Use, Other
Ambiguous: Corporate

CA already has excessively high sales/use taxes; though states lowering individual tax rates have begun raising transactional taxes on essentials (food, clothing) and begun taxing services.

Primarily Red States are doing this.

CA can and should reform its property tax limitation initiative (Prop 13).

Lots of ways to do this that would make sense and avoid harming the middle class.

https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf