Is it more important to make life simple for retailers and tax collectors, or to allow local governments some leeway in setting tax rates for things important to them?

That's the central question facing state lawmakers who are trying hard to come up with a simplified sales tax rate that would apply throughout the state of Utah. The goal is twofold. Local retailers would benefit from a simple system, and the state could use a uniform tax rate to more easily tax Internet sales that originate here.

But simplicity may be an unrealistic goal. In some of Utah's 29 counties and 210 cities and towns, voters have approved special sales-tax levies for certain needs. Salt Lake County voters this month extended one such levy to help fund zoo, arts and parks programs. Similar measures passed in other counties. In addition, there are special voter-approved taxes for mass transit. Restaurant patrons in Salt Lake County pay a little extra to promote tourism.

A simplified statewide rate would end up cutting taxes for some and raising them for others. Lawmakers are talking about shifting some of the burden onto property taxes in order to make the adjustment fair. The bigger issue, however, is whether such a move would take away some of the flexibility local governments enjoy.

All taxes are not equal. Voters are much more likely to support an increase in their sales tax rates to fund projects than an increase in property tax rates. That is because of a perception that people can avoid extra sales taxes by changing their discretionary spending habits. In reality, sales taxes are more regressive than property taxes because they hit the poor the hardest, and yet it seems unfair to assume voters wouldn't mind shifting some of the burden onto their property taxes.

Utah is trying hard to join a consortium of states that have agreed to simplify their sales tax rates to make it easier to collect taxes off the Internet. That effort is not without controversy. Some people believe that aggressively enforcing sales tax laws online would keep Internet retailers from working toward greater innovations or in the worst-case scenario, forcing them to move out of the country. Others see the issue as one of fairness: Online retailers should have to charge the same taxes as those who operate out of traditional stores.

No one can say for certain how much local governments are losing in taxes because of online sales. One thing is certain, however. The goal of simplifying tax rates of any kind is a worthy one. In this case, however, the ideal outcome may prove simply too elusive.