It is given that the cost of the item before the tax is $3
It is also given that the sales tax rate in the city is 4.4%.
Therefore, the tax on the item in your city in dollars will simply be the tax rate in decimal points (converted from percentage) multiplied to the cost of the item before tax.
This can be done as:
Tax Payable=[tex]4.4\% {of} 3=\frac{4.4}{100}\times 3=0.132[/tex]
Thus the tax payable is 0.132 dollars or 13.2 cents.
