If the rich buy luxuries doesn't that mean that they are contributing that much more to the public coffers? Also - how does income tax affect tourists? Sales tax means that everyone who purchases anything in Louisiana pays the tax. Instead of having the residents contribute 100 percent, now you have the tourists contributing a significant proportion - so you're effectively shifting the burden away from residents.
2, there already exists a sales tax in Louisiana. The argument isn't 100 percent income taxes vs 100 percent sales tax. Sales tax isn't going away. So instead of poor people having their paychecks withheld before they even see that money - they are getting to keep their money and only have to pay money when they choose to buy things. The less you spend - the more you save - and the more money you have sitting in your bank account.