borrowing is figuring out how to repay the bonds. One has two choices: Use existing revenues, or find new money. The first option loses its appeal, though, if current dollars are needed elsewhere. For example, during the campaign, Ryan said he'd free up $200 million for highways by paying some operating costs with general funds instead of road funds. His budget, however; would shift only $20 million, perhaps a sign that general funds may be tighter than he'd supposed.

Thompson chose new revenues to pay for Build Illinois, proposing a tax on private sales of used cars to help cover costs of debt service. Ryan, too, is open to new revenues, especially for highways. while he has ruled out talk of higher gasoline taxes, the governor has said he'll consider boosting license plate fees to help underwrite highway bonds, as some Republican lawmakers have proposed.

Former Gov. Jim Thompson chose new revenues to pay for his Build Illinois, proposing a tax on private sales of used ears to help cover costs of debt service.

One possibility for nonhighway work that merits serious consideration is broadening the sales tax base to include some services, as Thompson attempted in vain to do in 1987. The notion remains sound tax policy, as the former governor noted in a 1991 farewell message. "By excluding services from its base, Illinois' sales tax system is out of sync with the state's economy," he wrote. "The base ought to be expanded - perhaps with the overall rate lowered - as part of larger tax reform."

For example, imposing a 5 percent tax on automotive services like repairs, oil changes and car washes would produce some $150 million a year, according to state tax experts. That revenue stream could float a reasonable facsimile of Build Illinois, making solid headway toward meeting the state's infrastructure needs.

Charles N Wheeler III is director of the Public Affairs Reporting program at the University of Illinois at Springfield