What tax recommendations would mean

The report by the Special Council on Tax Reform and Fairness, which was released Friday, made these recommendations for changing Georgia's tax code.

The change: Putting the state's current 4 percent sales tax back on all groceries.

Who's affected: Anyone buying food

What it would raise: About $600 million in new taxes

The change: Raising the cigarette tax from 37 cents to 68 cents per pack.

Who's affected: Smokers

What it would raise: More than $100 million a year

The change: Charging a sales tax on many services, from dry cleaning and housekeeping to Costco memberships and the labor involved in auto repair.

Who's affected: Anyone buying or selling these services

What it would raise: About $246 million a year

The change: Cutting the state income tax, over time, from the current maximum 6 percent to no more than 5 percent in 2012 and no more than 4 percent by 2014.

Who's affected: Taxpayers

What they would save: Cutting it to 5 percent could save them $650 million a year.

The change: Tying corporate income tax rates with personal income tax rates, meaning corporations would pay less as individual income taxes are cut.

Who's affected: Corporations

What they would save: About $100 million in 2012

The change: Eliminating the current exclusion of retirement -- nonwork -- income from income taxes.

Who's affected: Seniors who have nonwork income, such as investments

What it would raise: $272 million a year

The change: Eliminating sales taxes on energy used in manufacturing, mining and agriculture.

Who's affected: Manufacturers, mining or agriculture interests

What they would save: No dollar figure listing the benefit to these interests was listed in the recommendations.