It’s both frustrating and ironic to see members of the Kansas Legislature applying a sales-tax sledgehammer to the state’s budget woes rather than being willing to tap into other revenue-producing options.

While many legislators continue to criticize public schools and other state-funded entities for being unwilling to consider doing things in a different, more cost-effective way, the Legislature is resorting to a broad sales tax increase rather than rethinking sales tax exemptions, looking at taxes on cigarettes, alcohol and soft drinks or even passing a primary seat belt law that would bring in $11 million for the state.

After months of considering, then rejecting, dozens of ideas for how they might find additional revenue, legislators are resorting to business as usual, a sales tax increase that will fall disproportionately on Kansans who can least afford it.

A recently released study supports the idea that raising the sales tax by a full percentage point for three years would be less damaging to the state economy than further cuts in the state budget, but that doesn’t mean it was the only, or even the best, option.

Many lawmakers seemed to be in financial denial for most of the session. Some still are. Pushed by political motivations, they continue to put forth the idea that the budget can be balanced without a tax increase, unless, of course, you count the additional taxes that would have to be contributed at the local level.

With that in mind, someone found something wrong with every revenue-raising measure. Legislators from near the state border rejected the idea of higher alcohol or tobacco taxes that might drive more Kansans across state lines to buy those items. The idea of new income tax brackets for higher-income Kansans never got serious consideration. Combing through the web of special tax exemptions granted over the years to individual groups would have taken time, but it might have eliminated many questionable or unfair tax breaks.

Unfortunately, it’s now too late for that kind of thoughtful, measured approach. With their backs against the budgetary wall, unable to reach consensus on further budget cuts or any more artful ways to raise revenue, legislators apparently will resort to the most traditional, expedient fix, a sales tax increase.

It leaves them little room to criticize others for taking a business-as-usual approach to their budgets.