Creating a sales tax in Oregon has been a magnificent flop.

It’s record is 0-9 at the ballot box: nine losses and little chance of winning.

Even one-time believers like Gov. Ted Kulongoski have said they didn’t want to waste the energy to try again.

On Monday, the last day legislators could add new bills, the sales tax was back. Sen. Frank Morse, R-Albany, and Rep. Scott Bruun, R-West Linn, have introduced House Bill 3269.

It does a lot that will make many people happy.

It would reduce personal income tax rates, including cutting taxes on capital gains. It increases the earned income tax credit. Under the bill, more estates would not have to pay the Oregon inheritance tax. And it would give property tax exemptions for qualified seniors or low-income households.

It would also create a sales tax to make up the difference.

The idea is to change the mix of taxes that are paid in Oregon to make the state’s revenue less volatile. It’s not about increasing taxes.

Income tax revenues can be less consistent than sales taxes. So adding a sales tax might make Oregon’s revenues more stable. A sales tax also enables Oregonians to collect money when tourists spend money in Oregon. For those reasons, state panels studying Oregon’s tax structure come back again and again with the verdict that Oregon should adopt a sales tax.

Morse and Bruun are both Republicans. They don’t love taxes more than anybody else. They must know their bill is unlikely to get an initial, enthusiastic response from voters. But part of being a legislator and providing leadership is making a case for good ideas, even when they are politically unpopular.