Major state tax reform is tough enough. Throw in internal politics between the Utah House and Senate, and it's even more difficult.

A week ago, House Speaker Greg Curtis, R-Sandy, and Majority Whip Steve Urquhart, R-St. George, introduced the idea of removing the sales tax from food and raising the sales tax slightly on non-food items, ridding the state of one of its most-hated taxes.

"I have 38 votes to pass this in the House," Curtis said last week. Thirty-eight is a majority in the 75-member body. Having such consensus so early on such a major change is startling.

"I personally won't support it," said Senate President John Valentine, R-Orem. Valentine said he hasn't talked with his GOP caucus about what's now being called "the speaker's" sales-tax plan.

Switching to the third person, Valentine said he supports "the president's plan" — a motion Valentine himself made in the Tax Reform Task Force last week.

Valentine wants to remove the sales taxes from food and raise no other off-setting taxes. That would cut $225 million from state revenue. He'd make up that significant reduction by using anticipated tax revenue growth in fiscal 2006-2007 and cutting back programs funded by the sales tax, such as some Health and Human Service programs.

Valentine appointed himself to the task force, but Curtis appointed Urquhart to represent House GOP leadership on the panel.

Curtis' sales tax reduction plan was "sprung" on Valentine and other senators last week, the Senate president said. Several Capitol Hill sources say they have never seen Valentine, an 18-year legislator and normally a mild fellow, as angry as when he heard of the GOP House leadership's proposal and that it was soon going public.

Valentine won't confirm his personal feelings. "I will say that when I first heard about this Friday (Nov. 4) I decided to go to bat with an alternative."

Curtis' move has surprised more than a few legislators and Legislature watchers.

Removing the food tax is a popular stand and not one much discussed by Republicans. Sen. Mike Waddoups, R-Taylorsville, did team up for a couple of years with former Senate Minority Leader Scott Howell during the mid-1990s to push a phase-out of the food sales tax. Their bills always failed.

Some see Valentine's "cut the tax and cut popular programs" as just a move to block the counterproposal. They say his version is one that he really doesn't think can pass, and maybe he wouldn't even want it to pass.

But Valentine says his plan could work by "making rational changes" — and trimming back some programs now funded by the sales tax.