One obstacle — reprogramming grocery stores' computers to identify items that should be taxed differently — is already taken care of, he said.

Grocery stores such as Winegar's Supermarket in Bountiful have said accommodating the new tax system has been very labor intensive. John Burton, Winegar's office manager, said it took each of the chain's three stores about five hours to recalculate the new tax rates.

The Legislature allocated $6 million to reimburse businesses to switch over to the dual sales tax. Frank said that probably wouldn't be necessary again.

"It should not at this point cause any more frustration when it comes to lowering or removing additional sales tax percentage on nonprepared foods," he said. "They've already made that switch."

Customers like Martinez, however, may continue to be frustrated by the oddities of the two-track sales tax. Especially if they go to a movie theater.

"Candy isn't taxed but popcorn is? That's weird," she said.