To find the price of something with sales tax, you simply multiply it by 1.(percent as a decimal). The "1" represents the original price, while the decimal afterwards represents the percent of sales tax. In this case, 3% is .03 as a decimal, so we should be multiplying 55 by 1.03.
55
x1.03
56.65
Using the math above, we can see that the price of the shoes with the sales tax is $56.65.