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By population.
The constitution says that taxes have to be levied uniformly. Nothing's more uniform than x amount per person.
In other words, a capitation tax. As long as it is not a variable tax, I guess that meets the qualifications, but if they decide to make it progressive, legitimacy may change.
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The states could collect it in a progressive or regressive fashion. I'm not aware of any restrictions on how states gather taxes other than not being allowed to specifically target protected classes.
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Hmm……. I still have trepidations about the states doing this. I just happen to live in one of those crazier states and wouldn’t trust the government or the governor further than I can telekinetically move him out of the governor’s mansion!
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