The FINAL BILL after applying a 7.5% tax to the taxable items is $77.21.
The final bill imposes a 7.5% tax on the taxable items and adds the resulting amount to the non-taxable items.
The total amount for items = $75
The amount of non-taxable items = $45.50
The amount of taxable items = $29.50 ($75 - $45.50)
The rate of tax on the taxable items = 7.5% = 0.075 (7.5/100)
Tax factor = 1.075 (1 + 0.075)
The tax-inclusive amount of the taxable items = $31.71 ($29.50 x 1.075)
The FINAL BILL = $77.21 (45.50 + $31.71)
Thus, we can conclude that the Final Bill is $77.21, tax-inclusive on the taxable items.