Explanation:
1. Divide the tax rate (8.250) by 100 to get a decimal 0.08250.
2. Add 1 to the decimal rate to get 1.08250
3. Divide that tax included price ($24.00) by 1.08250 to get a pretax price of $22.17.
4. Subtract the pretax price from $24.00 to get the sales tax amount of $1.83.