But under the current state tax system, said Johnson, why is it proper that his well-to-do neighbors pay $100 a month to have their lawn cut, paying no sales tax on that service, when the single mother down the street has to pay a sales tax on the milk for her children or a sales tax on tennis shoes so her children can go to school?

Meanwhile, members of the task force's subcommittee on income taxes decided Thursday to get started by having staff come up with a flat rate calculated on gross income if the first $20,000 or so of earnings were exempted.

The calculation won't take into account deductions for charitable contributions, and would be revenue neutral, bringing in as much money as the current income tax structure does now rather than cutting income tax collections.

"My preference is we have a tax cut and that cut come out of personal income," said House Majority Whip Steve Urquhart, R-St. George, who proposed coming up with the calculation. But the entire Legislature should make that decision, he said, not the subcommittee.

Exempting what Utahns need for subsistence from income tax — $20,000 for individuals and $40,000 for a couple — may alleviate the need to take the sales tax off food, said Sen. Howard Stephenson, R-Draper, the subcommittee chairman.

While subcommittee members agreed they want a flat tax rate, several said they are willing to discuss including deductions for charitable contributions and other expenses before coming up with a final recommendation.

"I'm looking for simplicity," Urquhart said.

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Contributing: Lisa Riley Roche and Josh Loftin

E-mail: bbjr@desnews.com