Answer:
The sandals cost before tax $25.
Step-by-step explanation:
Let us assume that the sandals cost before tax $x.
So, after giving an 8% tax the price will be .
If the $15 gift certificate on that after tax price and the final cost of the sandals becomes $12, then
1.08x - 15 = 12
⇒ 1.08x = 27
⇒ x = $25
Hence, the sandals cost before tax $25. (Answer)