It is not just another Tuesday. Tomorrow begins a new fiscal year for the state, and with the new budget comes a new round of tax changes and tax increases.

The state sales tax will jump one percent Tuesday. Lawrence Countians will now pay 7.5 percent, instead of 6.5 percent on all taxable goods, making Lawrence County's tax rate one of the highest in the state. Lawrence County Deputy Auditor Chris Kline estimates that Lawrence Countians will contribute an additional $4.2 million to the state treasury.

"Last year's sales tax receipts (in the county) was roughly $4.2 million, this was off of its one percent (tax)," Kline explained. "The state should be able to expect that amount (additionally, off of its new one percent increase) if sales in the county remain steady."

Sales in Lawrence County amounted to $422 million last year. The county also has a half-percent sales tax to fund emergency services, 911 and the Lawrence County Emergency Management Agency.

With Lawrence County setting just across the river from communities in West Virginia and Kentucky, more Lawrence Countians may think about crossing the river to shop where sales taxes are lower.

Joseph Swarts, of Coal Grove, said he and his wife already spend a portion of their disposable income at the Ashland Town Center Mall in Ashland, Ky., and at the Huntington Mall in Barboursville, W.Va.

"I'm a retiree; I'm on a fixed income, so I was concerned (about the sales tax)," Joseph Swarts said. "But with the budget they were talking about, I assumed they would do something like this."

"There's no doubt about it, it does increase the bottom line when people make their purchases. It may seem like a small amount- a penny on the dollar- until you start buying a lot," Greater Lawrence County Chamber of Commerce Executive Director Pat Clonch said. "What we have to do is be very competitive in our pricing."

However, Clonch said that with the higher price of gasoline, Lawrence Countians may find it more cost-effective to shop at home.

Clonch said in spite of the high sales tax, there are still a lot of good reasons to live in Lawrence County, and for businesses to locate here.

"We still have a lower cost of living and a higher quality of life than some surrounding areas. The cost of housing is lower here; real estate taxes are lower. For anyone seeking a family lifestyle, this is the place to live," Clonch said. "We are working diligently to bring more business into the county, and if we all work together, I think we can turn this economy around."

The penny-per-dollar sales tax increase will expire in two years. Statewide, the increase is expected to raise $2.5 billion. The two-year spending plan includes about $3 billion in tax increases overall. The last state sales tax increase was in November 1981.

Meanwhile, several categories of goods and services that were not subject to tax last year will become taxable August 1, thanks to expansions in the state tax codes.

Storage facilities, vehicle towing, satellite broadcasting service, dry cleaning and laundry services (this does not include the self-serve, coin operated laundromats), snow removal service (if annual earnings are $5,000 or more), intrastate transportation (such as taxis, limousines and helicopter rides, but not public transportation or commercial airlines) and some forms of personal care such as manicures, pedicures, tanning, skin care, application of cosmetics, hair removal, tattooing, body piercing and massages - except for massages performed by a doctor or chiropractor. Haircuts and perms are still exempt.