(RALEIGH) -- Making major changes to the state tax code is on the "to do:" list for lawmakers in Raleigh this year. That could mean reducing the corporate and personal income tax and adding sales taxes for services.

Andy Ellen with the North Carolina Retail Merchants Association says other states such a Florida are attractive because they do not have a income tax .

"You see a lot of people retire to Florida. They live six months and one day in Florida and they live the other five months in North Carolina, how do we get more of those people to stay in North Carolina."

Another issue surrounding charging on services such as haircuts and lawn care. Ellen says he hopes businesses who pay for services as part of their inputs could be exempted from those taxes.