We are given original cost of the item excluding tax = $3.
Sale tax is 4.4% of the original cost of the item.
4.4% of 3 is = 0.044 × 3 = 0.132.
We need to round it to the nearest hundredth or cent.
So, we need to round 0.132 to two decimal places.
Therefore, 0.132 can be round to 0.13.
We needed to find the tax amount on the original cost of the item.
Therefore, $ 0.13 tax would you pay on that item of $3.