200% Sales Tax?

Missouri is suing cell phone providers to collect line charges for cell phones. Cellphone Taxes It is not the fact that there are no telephone lines, it is a matter that cell phone users are not paying their fair share. I have heard this phrase used frequently. What is fair share? In Missouri cell phone users currently pay 16.6% in phone taxes. Considering the taxes paid on earnings are about 40% (Federal 25%+Social Security and Medicare 15%+State Income Tax??) for a $100 dollar cell phone bill it cost $291 ($291*40%=$116.6). So fair share according to the state of Missouri is over $300 for a $100 cell bill. There has been talk of converting to a sales tax instead of an income tax. I think people would be shocked if Federal and local taxes were combined into a 200% sales tax. But Missouri does not think a 200% sales tax is fair. Is 300% fair?