"The governor said he wants both. And other House (GOP) leaders, like (House budget chair) Ron Bigelow, have made it very clear to the senators that they want" a further cut on sales tax on food.

Finally, Curtis is backing a bill that has already passed the House that would remove the food sales tax from the base of so-called "boutique tax" — like the mass transit quarter-cent sales tax, or the Zoo, Arts and Parks (ZAP) sales tax, or the resort community tax.

Removing the food tax from those small taxes would result in one food tax rate across the state — since almost all cities, towns and counties have levied a local-option sales tax which places their taxes on food, as well.

"The uniform food sales tax is absolutely not part" of any "deal" not to further cut food taxes in the 2007 Legislature. "That is completely separate," said Curtis.

Valentine said there's greater stability in "adjusting rates rather than adjusting the base." If the state's economy sours, he said, the impact would be lessened by having a broader tax base, that is, one that includes food purchases.

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