Calculate the a$)$ total tax rate, and b$)$ sales tax.

$1.$

$\backslash$table$[[$Item$,\backslash$table$[[$Total Selling$],[$Price$]],$State Tax Rate,City Tax Rate,$\backslash$table$[[$Total Tax$],[$Rate$]],$Sales Tax$],[$Clothing$,$$$81\mathrm{.}39,3\mathrm{.}00\%,0\mathrm{.}00\%,$a$.,$b$.],[$Cell Phone,$$159\mathrm{.}95,5\mathrm{.}00\%,0\mathrm{.}00\%,$a$.,$b$.],[$MP$3$ Player,$$195\mathrm{.}55,4\mathrm{.}00\%,2\mathrm{.}00\%,$a$.,$b$.],[$Computer$,$$$1,599\mathrm{.}75,4\mathrm{.}88\%,1\mathrm{.}50\%,$a$.,$b$.],[$Take$-$Out,$$49\mathrm{.}85,8\mathrm{.}13\%,2\mathrm{.}50\%,$a$.,$b$.],[$Pickup Truck,$$38,562\mathrm{.}42,6\mathrm{.}50\%,1\mathrm{.}25\%,$a$.,$b$.]]$