Taxes · Lesson Plan

Sales Tax and Fractional Percents

Sales tax is added at the point of purchase, and figuring the total means finding a percent of the price and adding it on. This lesson teaches the calculation for both whole and fractional percents (like 4.5%): convert the percent to a decimal, multiply, round to the cent, and add it to the price. Students practice on ten real shopping totals (answer key included).

Grades 6–9 Lesson Plan 30–45 minutes Free Lesson

$Sales tax and fractional percents lesson illustration$

For Teachers

Lesson at a glance

Topic: Taxes
Grade Level: Grades 6–9
Resource Type: Lesson + Worksheet
Estimated Time: 30–45 minutes
Format: Lesson + worksheet + answer key
Materials: Printable lesson, worksheet, calculator

What Students Learn

Learning objectives

Explain what sales tax is and when it’s charged
Convert a whole or fractional percent to a decimal
Calculate the sales-tax amount on a purchase
Round money to the nearest cent
Add sales tax to find the total bill

Materials

What you’ll need

Printed copies of the lesson and worksheet (one per student)
Calculators
Pencils
Whiteboard or projector for worked examples

Key Terms

Vocabulary

Sales tax: A percent a state charges on purchases at the point of sale.
Point of purchase: When and where you buy and are charged tax.
Fractional percent: A percent with a fraction or decimal, like 4.5%.
Decimal: A percent rewritten for multiplying (4.5% = .045).
Round: Adjust the tax to the nearest cent.
Total bill: The price plus the sales tax.

For Teachers

Lesson plan

Estimated time: one 30–45 minute class period.

Lesson sequence

Introduction (5 min). Explain sales tax at the point of purchase; note that some states (e.g., New Hampshire) have none.
Whole-percent example (10 min). Find 4% of $75, round to the cent, and add to the price.
Fractional-percent example (10 min). Repeat with 4.5%, converting to .045.
Worksheet (15 min). Students find the total including sales tax for ten purchases.
Review (5 min). Check against the answer key.

Assessment

Assess the completed worksheet against the included answer key.

Discussion

Discussion questions

What is sales tax, and when is it charged?
How do you convert a fractional percent like 4.5% to a decimal?
Why do you round the tax amount to the nearest cent?
Why might someone shop in a state with no sales tax?
How do you find the total bill after adding sales tax?

Printable Lesson, Worksheet & Answer Key