No I would not trade a reduction in the state income tax for the addition of a sales tax. Here is why:
The money gets taxed when I earn it and then it gets taxed when I spend it. If only they could figure out how to tax it while it's in my checking account the circle would be complete.
There would have to be a brand new "State of Oregon building for the Implementation and Collection of the Sales Tax" created. It would be filled with PERS recipients with job titles like "Sales Tax Cultural Competency Coordinator" and "Sales Tax diversity Manager." This grows government. Now if the proposal is "revenue neutral" meaning that the state would collect the same that they do under the current plan we will simply get less service because they will be spending more on state payroll.
It would be like switching from one 40-hour a week job to two 20-hour a week jobs at the same salary. You are worse off because you now have increased commute time and generally made things more complicated.
Next I would like to point out that the proposal to lower the income tax but add a sales tax operates from a position of weakness. It says that government isn't too big. It pretends that the government has multiple revenue streams when there is really only one source of money: US!
If we have identified a tax that is too high, like the income tax, then let's float a proposal to lower it. Why would a conservative pair that up with a proposal to raise another tax? To make sure that public art doesn't take a hit? To keep the needle exchange programs running on weekends? To make sure that we can hire more Art Therapists?
Government doesn't need more money and it doesn't need the same amount it is getting now, it needs LESS. If you need any evidence of this just look at my "50 cuts" posts.