Using proportions, it is found that the sales tax is of 8%.
A proportion is a fraction of a total amount.
In this problem, he buys a shirt for $32.00, then the second at 35% off, hence the price of the second shirt is:
P = (1 - 0.35) x 200 = 0.65 x 20 = $13.
The total price of the shirts is:
T = $32.00 + $13.00 = $45.00.
Hence, he pays $3.60 in taxes, and the sales tax is given by:
Tax = (3.6/45) x 100% = 8%.
More can be learned about proportions at https://brainly.com/question/24372153