First you need to turn 9.5% into a decimal so you need to move the dot " . " over to the left two times 9.5 ---> .95 ---> .095 Now that you turned the % into a decimal all thats left to do is multiply .095 by $97.95 $97.95 * .095= $9.30525 or $9.31 So the tax is $91.31
