Answer: [tex]S=0.087p[/tex] .
Step-by-step explanation:
Equation for direct proportion:
y=kx
, where x= independent variable ,
y=dependent variable.
k= proportionality constant
Here, State sales tax S is directly proportional to retail price p.
Also, dependent variable= S, independent variable =p
Required equation: S= kp
Put S= 12.32 and x= 142
[tex]S=12.32=k(142)\\\\\Rightarrow\ k=\dfrac{12.32}{142}\approx0.087[/tex]
Hence, the required equation is [tex]S=0.087p[/tex] .