Answer: 8%
Explanation:
Given : A shopper paid $432 for an item marked $400.
i.e. Marked price = $400
Paid Price = $432
Then, Sales tax amount = Paid Price- Marked price
i.e. Sales tax amount= $432 -$400= $32
Now, the percent of the sales tax is given by :-

Hence, the percent of the sales tax = 8%