(RALEIGH) -- Some state leaders have been calling for a change to the state's tax structure, calling the current code outdated and inefficient. Jeff Shaw, Director of Communication with the NC Justice Center, sees the governor's approach to tax reform as a mixed bag.

"We'd like to see that tax package be more reform-minded because this is a sales tax that's a bit regressive which falls largely on lower income North Carolinians.  We're not crazy about that.  The fact of the matter is we need revenue to make vital public investments and that's something that the governor did address in her State of The State address," said Shaw.

Shaw added that he hopes that some "baby steps" can be taken toward tax reform even in this current legislative session. But, Becki Gray with the conservative John Locke Foundation said this is not the time for comprehensive tax reform in North Carolina. "There's a revenue shortfall.  There is an addiction to this government spending that we have and the inclination is going to be to continue that spending," said Gray.