Tax council: focus on consumption tax

ATLANTA - The head of a panel studying an overhaul of the state's tax code says Georgia should move toward a system that relies more on taxing consumption.

A.D. Frazier told a gathering of state legislators in Athens on Tuesday that the state should reduce personal and corporate income taxes and replace them with broader taxes on goods and services. But he added the state shouldn't boost its tax on cigarettes by $1 a pack, as some advocates have pushed for, saying it would hurt communities bordering other states.

Frazier heads the Special Council for Tax Reform and Fairness for Georgians, which will make recommendations to the Legislature before the Jan. 10 start of the 2011 session. He provided few specifics on Tuesday.