Final answer:
To find the sales tax, multiply the listed price of the item by the sales tax rate.
Step-by-step explanation:
Sales tax is a consumption tax imposed by the government on the sale of goods and services. It is typically a percentage of the retail price of an item and is added to the final purchase price paid by the consumer. The seller collects the sales tax from the buyer at the time of the sale and then remits it to the government.
To find the sales tax, you first need to convert the sales tax rate from a percentage to a decimal. In this case, the sales tax rate is 5%, so you convert it to 0.05. Then, multiply the listed price of the item by the sales tax rate to find the sales tax amount:
Sales tax amount = $65.00 x 0.05 = $3.25
Therefore, the sales tax on the item is $3.25.