state A
gas tax : 0.30 per gallon
pre tax cost : 2.64 per gallon
2.64 x = 0.30
x = 0.30/2.64
x= 0.1136 = 11.36 % (tax rate A )
State B
gas tax = 0.26 per gallon
pre tax cost = 3.36 per gallon
3.36 x = 0.26
x= 0.26/3.36
x= 0.077 = 7.74% (tax rate B)
State B has a lower tax rate