Required information

$[$The following information applies to the questions displayed below.$]$

Kai operates the Surf Shop in Laie, Hawaii, which designs, manufactures, and customizes surfboards. Hawaii has a hypothetical $4$ percent excise tax rate, technically paid by the seller. However, the state also allows "tax on tax" to be charged, which effectively means a customer is billed $4\mathrm{.}166$ percent of the sales price.

Determine the sales tax the Surf Shop must collect and remit$-$or the use tax liability the customer must pay$-$for each of the following orders:

Note: Leave no answer blank. Enter zero if applicable. Round your intermediate computations and final answers to the nearest whole dollar amount. Note that Hawaii and Nebraska do not tax services.

c$.$ Jim, a Michigan resident, places an order for a $$2,700$ custom board at the end of his vacation. Upon completion, the board will be shipped to Ann Arbor, Michigan, where the sales tax rate is $6$ percent.

Sales tax liability

Use tax liability