Hello!
.
First, you need to know the value of the tax. To get it, you just need to subtract the total cost of the pencil and pencil cost without the tax.
$4.32 - $4 = $0.32
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Then, you need to divide the difference by the cost of the pencil without the tax.
$0.32/$4
= 0.08 or 8%
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Therefore, the sale's tax rate is 8%.
:)