There appears to be growing sentiment that the state's natural gas sales tax needs to be abolished.

The state treasury expects to collect more than $5 million from the tax this year.

The state doesn't apply the sales tax to electricity, water or groceries. But there's a 2 percent tax on home heating fuel. The state also assesses a 2 percent excise tax on propane and heating oil.

The tax was reduced from 5 percent to 2 percent in 1991, but the state was unwilling to give up all the revenue from the tax.

In 1991, the state was facing a difficult budget situation. Lately, North Dakota has been able to bank a surplus.

Public Service Commissioners Tony Clark and Kevin Cramer said last week that they will ask the 2007 Legislature to repeal taxes on heating fuels.

The commissioners argue the taxes are regressive and hurt poor residents and people on fixed incomes.

They point out that North Dakota is one of the states most dependent on natural gas because of our cold climate.

While they favor repeal of the taxes, they don't support a special session of the Legislature to deal with the issue.

They are right on both counts.

The next legislative session should deal with the heating fuel taxes by abolishing them.

If legislators feel the revenue generated by the taxes can't be spared, they need to decide how to make up for the lost revenue.

This could be done by increasing other taxes or fees.

Or lawmakers could decide the state has enough surplus to live without the tax. This would provide tax relief, something many North Dakotans have been craving.

Whatever the Legislature does will require some thought. There's a little over a year before the next session convenes. That time should be used to develop specific proposals.

The bottom line: These fuel taxes are something we can and should live without.