There are two interpretations, depending upon context:
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A sale price is the price of an object discounted during a sale. Outside of the sale, the price usually reverts back to the price it was before the sale began.
It is the amount of money (or other goods) at which the seller is prepared to exchange goods or services with a buyer.
The sale price is $32.00
Sale price is 28.
The sale price is 12.15
sale price=(regular price)(complement of markdown)
The answer depends on what information you have. If the sale price is s and the sale discount is d% then original price = 100*s/(100 - d)