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Are you stating the cost of the backpack is $31.00. To get the cost of any item with the addition of 6 percent all you do is to multiply the cost by 1.06. In this case, assuming the cost is $31.00 you multiply 31 x 1.06 and the answer is $32.86. To get the amount of the sales tax alone you multiply the cost by .06. Therefore $31.00 X .06 = $1.86. You always round to the nearest cent.

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