The food tax is a regressive tax.

What is a regressive tax?
A Regressive Tax is one where those with the most income pay the smallest percentage of tax, and those with the smallest income pay a larger percentage of their income. Regressive taxes hurt the Poor and Middle Class.

A Progressive Tax is one where you pay more in taxes as you earn more.

State and Local taxes as % of income
South Dakota, 2000
Share of family income spent on state & local taxes by non-elderly taxpayers
Average income
South Dakota, 2000
Non-elderly taxpayers

Notes: 1. The table shows 2002 tax law at 2000 income levels.
2. The figures are from the Institute on Taxation and Economic Policy, 1311 L St. NW, Washington DC 20005, (202)-626-3780, Jan.'03
3. Info from Kids Count, Vermillion SD, indicate that in the poorest 20%, over half the individuals do not receive food stamps, not even a partial allotment.