1. The original price of the shoes is 100% of the price of the shoes.
If you discount them by 30%, you will only pay 100% - 30% = 70% of their original price.
70% of $66 =
= 70% * $66
= 0.7 * $66
= $46.2
2. Now you have an item that costs $46.20, and you need to pay 5% tax on it.
$46.20 is 100% of the price of the shoes.
If you add 5% to the price, you need to pay 100% + 5% = 105% of the price.
105% of $46.20 =
= 105% * $46.20
= 1.05 * $46.20
= $48.51
Answer: $48.51