You want to talk about the fairness of high-tax versus low-tax states in terms of "paying their fair share in federal taxes?" OK then, let's go there.
https://mises.org/blog/which-states-...deral-spending
Low-tax states have their very existence subsidized by those "high tax" states because those low tax [[mostly red) states receive far more in federal funding than they pay in federal taxes.
Could Mississippi and Alabama afford to function as states and keep their taxes so low if they weren't being subsidized at the federal level by states like New York, Connecticut, and Massachusetts?
You want to make things fair? Let's do that. Turn off the federal spigot to the moocher states like Mississippi, Alabama, South Carolina, West Virginia, etc. You get no more in funding than you pay into the system. Equal shares based on contribution. Let's see what happens to their state tax rates once they stop receiving $3 or $4 in federal spending for every $1 they pay in federal taxes. Think their taxes will go up or down?