You remember a few years ago when Utah reformed its tax system? If you don't, it's probably because—besides that bewildering sort-of-flat-income tax—it wasn't much of a reform. The Legislature chickened out on one of the most important changes: taxing services.

Your eyes are glazing over, but hang in there for a second. Right now, the system runs on taxing goods. Unfortunately, as you've been hearing ad nauseum for the last decade, our economy is increasingly driven by services, like lawyers, beauticians, landscapers and, well, tax professionals. These services*, used disproportionately by rich people, aren't taxed.

The guys with the big IQs who study taxes say that you want as broad a base to tax as possible so that when something happens — like the economy going in the tank — you don't have to close schools and leave the prisons unguarded.

So, with excruciatingly bad timing, Gov. Jon Huntsman again is calling for taxing services. It's something that even the few intelligent lawmakers — ask Sen. John Valentine — agree is necessary. Huntsman is offering a carrot. In exchange for taxing services, the state will completely eliminate the tax on groceries, which would help poor people.

Huntsman is wasting his breath, of course. The rapidly growing service sector also has the most powerful lobbying machines — and after all, lobbying is a service industry serviced by lawmakers.

A final note on Huntsman and taxes: Cigarette smokers, you are screwed.

*What about medical services? Ask Huntsman.