What are some steps the governor can take if income and sales taxes fall short of the estimates?

Change the tax rate to all final consumption at one low rate.

Explanation:

The local and state governments are mainly based on sales and income tax. The tax rates will differ for each state based on various factors. When a state with low tax rates always has high rates of products in the consumer shops in the state across its border.

Generally, sales tax will be applied to all goods and services. In any case, if the state falling short of its tax rates (at rare cases) then government services will be continued to collect taxes for all final consumption (goods and services) at one low rate.