Digging for dimes--in rest stops, bull semen and tacos.

• Position: TRENDS AND TRANSITIONS

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The steep drop in state revenues appears to be subsiding, but lawmakers still face the difficult task of closing state budget gaps. In the past year, they have considered and adopted budget-cutting measures ranging from across-the-board cuts to tax policy adjustments. To shore up state coffers, here are some of the more unique ideas.

IDEAS THAT PREVAILED

* Colorado lawmakers, aiming to recoup $100 million, removed several tax exemptions and credits, including the exemptions restaurants received for the cost of purchasing condiments and take-out containers; tax breaks ranchers got when buying pesticides and bull semen; and incentives bulk mailers enjoyed for printing coupon booklets.

* Wisconsin adopted "Taco Tuesday" at all state prisons, saving 10 cents a meal.

* Missouri clarified that yoga and Pilates classes are recreational rather than spiritual services and thus subject to a sales tax.

* The Wisconsin Supreme Court determined symphony tickets are subject to the sales tax since a concert is more entertainment than education.

* The Oklahoma State Penitentiary cut expenses for its annual prisoner rodeo to save $120,000.

IDEAS UNDER CONSIDERATION

* California is currently considering the sale of digital advertising space on...