Millennials beware — a committee charged with revamping the state’s tax code is eyeing music downloads and streaming services.

A tax on digital goods — including music — is “worth looking into,” said attorney David Sullivan, a member of the sales subcommittee within the Senate Revenue Working Group.

“People don’t buy CDs for their music these days, they download. CDs are clearly taxable, downloads not so much. So what do you do about that? It’s a difficult question,” Sullivan said during the meeting.

He also pointed to providers like Pandora or Spotify, which require subscriptions, as another potential source of revenue.

“It seems like something that we need to worry about,” Sullivan, a Senior Democratic Voter Protection Attorney, said. “One of the problems that we’re confronting is that, not only do we have a narrow sales tax base, but it’s getting narrower because of the way that the economy is changing. There are fewer goods and more services in the economy and that means the sales tax won’t be bringing in as much revenue as before.”

According to Sullivan, the measure would need to be broad in order to avoid singling out one particular industry, which he said could result in “active” lobbying against it. He also noted the history in the state with this type of tax reform, after former Gov. Michael Dukakis attempted a broad tax on a range of services in 1990 and Gov. Bill Weld campaigned on a promise to repeal it when he was elected in 1991.

State Sen. Adam Hinds (D-Pittsfield) chairs the 21-member group of stakeholders with outside interests, which was established in April, and is working toward a goal to make legislative recommendations by the end of the session.

“Today’s meeting was a result of months and months of work at the subcommittee level to really be clear on how we can modernize and simplify our tax code and make it more fair,” Hinds told the Herald.

“We are starting to narrow down where we think the more detailed conversations will go,” he added, “so it’s a good point to check in with the Department of Revenue to see what type of revenue impact each of these ideas have.”