I'm visiting an unfamiliar state. This state has a sales tax of 6.1% but I don't know this. All I know is the tax rate is of the form

*a.b*% where

*a* and

*b* are single digits.

I buy an item at a store and am able to deduce the tax rate from the item's price and the tax amount as listed on the receipt.

What is the minimum cost of the item that would allow me to make such a deduction?

Note: The tax amount listed on the receipt is rounded to the nearest cent.

(In reply to

computer solution by Charlie)

Hmm. Charlie's computer must be rounding differently from me.

5.25 * 6.0% = .315, which I am rounding to .32. Charlie's computer is rounding to .31, so it thinks 5.25 is the minimum. But I stand by my answer of $5.41.

Actually, I suspect that Charlie's computer thinks 5.25 * .06 = .3149999999999, which is why it is rounding down.