A plan passed Friday by the Mississippi Senate to lower grocery taxes while raising tobacco taxes makes plenty of sense.

First, the plan is revenue neutral. It helps the majority of Mississippians by lowering their grocery taxes &8212; an important step when so many other expenses are going up.

It raises taxes on a product that is a health hazard. Tobacco products are not only a hazard to the individuals that use them, they also wreak havoc on the state budget and on insurance costs because of the health problems with which they are associated. If raising the taxes on tobacco encourages more people to quit smoking or using other tobacco products, that&8217;s a positive effect.

Gov. Haley Barbour argues that he doesn&8217;t want any new taxes &8212; period.

But this plan is fair, in that it shifts the tax burden from dry goods &8212; which everyone needs &8212; to something most consider a vice.

Natchez&8217;s senator, Democrat Bob M. Dearing, voted for the tax switch bill and said he hopes it will lead to the gradual elimination of the grocery tax.

That would be ideal, but we agree with some legislators that the tax switch &8212; while revenue neutral now &8212; could end up hurting state coffers. If that&8217;s the case, lawmakers will need to look for alternative funding in the future.