In a state where the sales tax is 5%, Gerald buys a chair for $89.95 and a couch for $257.00. How much sales tax does he pay on the items?

He pays $16.52 ((89.95+257) - (89.95+257) / 1.05)) sales tax for a chair and a couch. This sales tax amount is calculated assuming that Gerald paid the after-tax price for the items. The sales tax amount can be calculated after we acquired the before-tax amount of the items and then, the sales tax amount can be acquired by subtracting the after-tax price with the before-tax price.