Sales taxes have the disadvantage of being regressive: the less prosperous spend a relatively larger proportion of their income on taxable goods. There are states that offer deductions from income tax for sales tax paid on food and perhaps other items, but as I recall it took a very disciplined filer to claim it.
Some states don't require tax collection at point of sale, so things like basic food or essential clothing are not charged sales tax. There's no need to apply for refund when computing personal income tax.
