The answer is $41.12
(Work is below)
First add the total of the vase and shipping-
Vase: Â Â Â Â Â Â Â Â Â Â $34.99
Shipping: Â Â Â Â Â Â Â $ Â 3.00
             +__________
               $37.99
Then calculate sales tax by multiplying $37.99 x 0.0825 -
Above Total: Â Â Â Â $37.99
Sales Tax Rate: Â Â $ Â 0.0825
             x__________
               $  3.1341
You round down because ^ less than five (five or above you would round up)
Sales Tax: Â Â Â Â Â Â $3.13
Then you add the sales tax to the above total
Vase: Â Â Â Â Â Â Â Â Â Â $37.99
Shipping: Â Â Â Â Â Â Â $ Â 3.13
             +__________
               $41.12