An item sells for 30 and is on sale for 15% off and the sales tax is 8.2% what is the final cost to the nearest cent

The sale price is 0.85r = $30, where r is the regular price.
                                            $30
Then 0.85r= $30, and r = =  $35.29
                                             0.85 

The tax on that $30 sale price is 0.082($30) = $2.46,

So the final cost (based upon the sale price) is $30+$2.46 = $32.46.