The sales tax can be calculated as:
Sales tax = Selling price * Tax
Replacing the selling price by $50.00 and the tax by 5%, we get:
Sales tax = $50.00 * 5%
Sales tax = $2.5
So, the total cost of the item is:
Total cost = Sales tax + Selling price
Total cost = $2.5 + $50.00
Total cost = $52.50
Answer: Sales tax = $2.5
Total Cost = $52.50