Answer:
Lets say a CD costs a 100 dollars (which it obviosly doesn't)
No matter whether we do the discount before or after tax, it'll end up costing 84 dollars to by the CD.
80% of 100 = 80
80 * 1.05 = 84
80% of 105 = 84
The order in which he does the discount and the tax doesn't matter.
Hope this helps.