Worse, the study finds, overall Utah places the sales tax on just 45 percent of the state's gross domestic product.

So, while the food tax is one of the most hated taxes in the state, as various polls have shown over the years, and it is tremendously popular to cut that tax, doing so not only brings in less money, it makes the sales tax less stable over time.

"I think the food tax is the most regressive and unfair tax we have," says House Speaker Greg Curtis, R-Sandy, who helped push food tax cuts through the last two Legislatures. "It taxes our most basic product — food — and it hits the low- and moderate-income families hardest.

"We were right to cut it in half (to 3 percent come Jan. 1). And down the road we need to find ways to remove it" completely, says Curtis. "It is the right social policy."

And Curtis believes Utah voters will remember the 2008 tax cuts next November — and be grateful for them. "The sales tax reductions we'll see right away. Maybe it will be only $2 a week or so for low-income families. But that's a hamburger the family wouldn't have had. We're driving tax relief to the families that need it the most.

"Most won't see their personal income tax relief until they pay their (2008) taxes" in April of 2009. "But we're cutting the food tax by 4 percentage points — and that should be felt" from the first of the year, Curtis added.

Tax changes as of Jan. 1, 2008

• Personal income tax rate drops to 5 percent for all Utahns, down from 5.35 percent for those who in 2007 opted for the new flat-rate tax system, down from a top rate of 6.98 percent for those who in 2007 chose to stay in the old various-rate system.

• Statewide sales tax of 3 percent on unprepared food. That includes a state sales tax of 1.75 percent, city sales tax of 1 percent and county sales tax of 0.25 percent. Food exempted from various so-called "boutique" sales taxes, like the resort tax.

• The state's general sales tax rate drops to 4.65 percent from 4.75 percent.

• Emery, Kane and Millard counties impose for the first time a county 0.25 percent sales tax. All other counties already were imposing that tax.

• Following a vote of residents, Utah County imposes a 0.3 percent transit and road sales tax.

• All locales that already impose the transit and road sales tax sees that rate increase to 0.3 percent.

• Park City and Midway increase their resort sales taxes to 1.1 percent; Moab and Springdale increase their resort sales tax to 1.6 percent.

*Source: Utah State Tax Commission

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E-mail: bbjr@desnews.com