Rep. Tim Cosgrove, D-Murray, said he's concerned that a shift to a higher sales tax rate could lead people to make more purchases online from other states. It could also lead to more Utah property ownership from people outside of Utah.

Rep. Roz McGee, D-Salt Lake City, said she's concerned with such a dramatic shift in tax bases and with any attempt to increase the sales tax on food, the reduction of which in 2007 is a "well-articulated community value."

And Rep. Christine Johnson, D-Salt Lake City, said she wonders if the proposal would create undue stress on families.

"My concern is that there are individuals for whom we are trying to alleviate taxes," she said.

Shifting the tax from one form to another may not reduce taxes overall and could be seen as a knee-jerk reaction, she said.

Dougall and Harper acknowledged there's still some work to be done before a draft bill is completed and hope the public will comment on their proposal online at taxcomment@utah.gov.

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E-mail: jdougherty@desnews.com