But the savings vary widely, according to income and family size, an analysis shows.

OKLAHOMA CITY -- Virtually all taxpayers, regardless of income or family size, will save money if Oklahoma adopts a new tax system recommended by a 32-member task force, according to the Office of State Finance.

Savings range from as little as $16 for a single taxpayer making less than $10,000 to $2,940 for a family of five or more with household income of $70,000 and over, an OSF analysis shows.

Shawn Ashley, a spokesman for the agency, acknowledged the numbers are averages and can vary depending on individual circumstances. They also don't reflect any increases in local taxes that are possible under the task force proposals.

The task force agreed to allow cities, if they choose, to levy sales taxes on any service taxed by the state.

The major elements in the proposals are significant reductions in the state individual income tax and levying the 4.5 percent state sales tax against several dozen services for the first time.

The sales tax is levied only on goods, not services, under present law.

Legal and accounting services; new home sales; auto, shoe, jewelry and furniture repair; laundry and cleaning; movies, concerts and commercial sports events except racing; funerals; and newspaper and periodical sales would be taxed for the first time, if voters adopt the proposals in a statewide election.

The Office of State Finance analysis also doesn't include the impact on smokers of a whopping 37- cent-a-pack state cigarette tax hike to 60 cents.

A two-person family with income between $30,000 and $49,999 would owe $371 less in income taxes under the task force proposal. But if both people smoke a pack-and-a-half-a- day, that savings would be more than wiped out by the additional $384 annually in higher cigarette taxes.

The couple actually would end up owing $132 more because of higher sales, insurance premium and gasoline taxes.

But for those who don't smoke, the OSF study offers some intriguing information.

The task force proposals are "revenue neutral" -- reducing taxes by $973 million, mostly estate and income taxes, and raising $974 million in other levies, primarily in sales taxes ($776 million), cigarette taxes ($89 million), insurance premium taxes ($44 million) and in creases in the diesel and gasoline taxes ($51 million).

But, if the proposals are revenue neutral, how can there be net tax savings for practically all taxpayers?

Some of the business-to-business taxes might eventually be passed on to consumers, but probably not all. That appears to be the reason the task force proposal was given the cold shoulder by the Oklahoma State Chamber of Commerce.

The chamber said it liked the part where taxes get cut, but not the part where other taxes are raised.

The additional sales taxes that would be paid by most families will be considerably less than their savings in income taxes, according to the Office of State Finance.

Ashley said that's because it would take $2,200 in expenditures on the taxed services for the 4.5 percent sales tax to equal $100 in savings on lower income taxes.