A 2013 Utah Foundation study found that had there been a 9-cents-per-gallon increase in the gas tax in 2010 that was indexed to inflation, an additional $6.8 billion would be collected over 30 years. Adding a 4.7 percent sales tax to gas purchases over the same time period would raise at least $10 billion.
Utah Foundation President Steve Kroes said changing the per-gallon tax to a sales tax is risky because of the unpredictability of the cost of gas.
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