There is a sale tax on the item to be purchased, and the tax is 4.5% of the amount of the flag i.e 4.5% × $48.00 = $2.16
After the rate of the sale tax has been changed to dollars, we then add the amount of the sales to the amount of the flag to give the total amount to be paid i.e $2.16 + $48.00 = $50.16
