We must work to ensure that we do not fall into the "broad based tax trap". New Hampshire state government must not be allowed to return to the mindset that increases in spending can be easily offset by increases in taxes and fees. It is imperative that we continue to resist implementing a new tax in the form of a sales or income tax in New Hampshire. The Federal Reserve Bank of Boston issued a report last year entitled, "How Does New Hampshire Do It?" that proclaimed New Hampshire's advantage over all its neighboring states. Specifically they cited the lack of any broad based tax as key to this advantage. Let's not roll the clock backwards and lose our advantage!