#### Explanation:

We can rewrite this question as: What is 8% of $56.40? "Percent" or "%" means "out of 100" or "per 100", Therefore 8% can be written as $\frac{8}{100}$. When dealing with percents the word "of" means "times" or "to multiply". Finally, lets call the sales tax we are looking for "t". Putting this altogether we can write this equation and solve for $t$while keeping the equation balanced: t = 8/100 xx$56.40

t = $451.20/100 t =$4.51 rounded to the nearest penny.