ROCK HILL - Gov. Mark Sanford made his case for an income tax cut and a cigarette tax hike to workers at a Rock Hill machine-making plant Tuesday.

But state senators were his real target audience.

Sanford stopped at Hall Dielectric Machinery as part of his statewide tour to push a plan to lower income taxes from 7 to 5 percent over 15 years, while increasing the cigarette tax by 53 cents.

It was the governor's first visit to York County since the November election.

With the whir and clank of plant machinery briefly halted, Sanford told plant owners and workers that even smokers should support his plan.

"If you're a smoker, it's a net tax cut," he said.

Taxing tobacco has been so politically unpopular that S.C. legislators have sat quietly while other states raised their levies to an average of 60 cents a pack nationwide. At 7 cents a pack, South Carolina has the third-lowest cigarette tax in the country.

So Sanford will first have to convince state senators that his plan isn't political poison.

He'll need enough Senate support to overcome opposition to the cigarette tax hike in the House. That's why he left the state capital for the tour.

He said Tuesday that while roaming the state, he's found that S.C. residents endorse his proposal when its benefits are fully explained. He stressed the plan would bring more jobs and raise incomes while lowering income taxes statewide.

"We found it to be a popular idea with voters as a whole," he said. "Obviously, the disconnect is there when you go to Columbia."

Sanford said the lower income taxes are key for small businesses like the plant run by the Hall family, which moved to Rock Hill from Long Island, N.Y., 11 years ago.

The plant manufactures machines that seal pieces of plastic, such as the bags used in hospital intravenous drips, and also makes inflatable parts for specialty mattresses.

Co-owner Bill Hall said South Carolina's temperate climate, lower taxes and affordable land persuaded his family to move. But while they expanded after coming to the state, the economic downturn has forced them to reduce their work force from 35 to 22 during the past three years.

Tough times make the tax relief portion of Sanford's plan all the more attractive, he said.

"It's a step in the right direction," Hall said. "We definitely need lower taxes."

Pointing to poster-board charts, Sanford cited statistics showing South Carolina has the second-highest income tax rate in the Southeast and the 13th highest in the U.S.

He said his proposal will not lead to a drop in revenue for the state because lower taxes will spark economic growth, which will bring in more tax revenue to offset the tax rate cut.

Some economists, however, say low taxes alone don't attract business, and that good infrastructure is also key. And other studies give a different perspective on South Carolina's taxes.

One study released in February by Governing magazine, an industry publication for state and local government officials, measured the burden on taxpayers. It found that only five states had lower tax revenues per person than South Carolina.

But Sanford said his plan is desperately needed to help the state create wealth.

He also touted the cigarette tax as a source of $171 million in revenue for the ailing Medicaid system. Paying for health care is another major challenge for small businesses and others in a state where many can't afford the care they need, he said.

"It's pay me now or pay me later with health care," Sanford said. "We're not Bangladesh; we're not going to let somebody die in the streets."

The Senate Finance Committee agreed last week to most of the plan's provisions. For the proposal to move forward, it must clear the full Senate. If it does, a conference committee will hash out differences between the Senate and House versions.

"I think you live to fight another day in conference," Sanford said. "I think we've got a very good shot at it."