Such items now can only be taxed as one group. The change could eliminate the tax on the value of a desk, but it could also mean that millions of tax dollars from power plants and mines would be lost. (The amendment is slightly different from one proposed during this year's general session, which sought to eliminate personal property taxes in the state.)

In the income tax subcommittee, members decided a provision in the Utah Constitution that sets aside income taxes for public education should be removed. Supporters of ending the earmarking want more flexibility in how education is funded.

Mike Jerman of the Utah Taxpayers Association said much study has already been done on how Utah taxes operate.

While some argue the current 5 percent corporate income tax should be phased out — a position Huntsman advocates — or that it should be left alone, Jerman said he offers a middle ground: Change the complex way that corporations' income taxes are figured.

By going to a "single-sales" formula, a group of core Utah businesses could save between $60 million and $80 million a year in taxes, much less than the $200 million it would take to repeal the whole tax. And a single-sales formula would give tax breaks to businesses located or making sales in Utah, giving the added benefit of helping home-grown and operated firms, Jerman said.

Steve Kroes, executive director of the Utah Foundation, said Utahns' actually carry a fairly heavy state and local tax burden. But because they make such large charitable contributions and have relatively large families with dependent children, they have a low federal tax burden.

Combine the two tax burdens, and Utahns rank 28th in the nation, about average, Kroes said.

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Contributing: Lisa Riley Roche; Josh Loftin

E-mail: bbjr@desnews.com