Merrill served on the staff of Governor John Sununu and was the state's Attorney General before being elected Governor. He is known for having coined the phrase, "The New Hampshire Advantage." The New Hampshire Advantage means that New Hampshire has no general income tax or sales tax. The New Hampshire Advantage became more than a phrase in a lawsuit against the state of Massachusetts filed with the US Supreme Court on October 19, 2020. Submitted by New Hampshire Attorney General Gordon MacDonald, it states under Nature Of The Action that: 1. The Commonwealth of Massachusetts has launched a direct attack on a defining feature of the State of New Hampshire's sovereignty. For decades, New Hampshire has made the deliberate policy choice to reject a broad-based personal earned income tax or a general sales tax. Not only does New Hampshire sit as an island among the New England States, but this choice differentiates New Hampshire from nearly every other State in the Union. Indeed, just one other State - Alaska - has such a tax structure. 2. New Hampshire's sovereign policy choice has had profound effects. It has resulted in, on average, higher per capita income, lower unemployment, and a competitive edge in attracting new businesses and residents. In other words, it has helped create a "New Hampshire Advantage" that is central to New Hampshire's identity. It is through this advantage that New Hampshire successfully distinguishes itself as a sovereign and competes in the marketplace for people, businesses, and economic prosperity.