You definitely want to write an equation that includes the dollar amount you're given, in this case $486. And you should always know that the price you pay "at the cash register", so to speak, is the initial price, let's say p, times (1 + sales tax rate).
So we should write:
p(1 + x/100) = 486
That's your first equation.
Now we'll make use of the rest of the information to write a second equation. If the sales tax were 2%, the price you pay at the cash register, p(1.02), would be $486 MINUS $27.
So p(1.02) = 459
We can solve for p:
p = 459 / 1.02
Multiply the right-hand side by 100/100 to eliminate the decimals:
p = 45,900 / 102
With a little long division, we'll see that p = 450. The initial price of the item Kesha purchased was $450.
Now that we know the price of the item, we can do one of two things to find x.
First approach -
Ask, "486 is how much bigger than 450?" It turns out that 486 divided by 450 = 1.08, so the sales tax is 8%. x = 8.
Second approach -
Focus on the DIFFERENCE between x% and 2%, something that high-scoring students would focus on when they see that the DIFFERENCE in the sales tax paid was $27.
The sales taxes we have here are x/100 and 2/100. Therefore
(x - 2)/100 * 450 = 27
Now you can begin "backsolving", i.e., plugging answer choices into that equation to see which answer leads to a result of $27.
If we test 8:
(8 - 2)/100 * 450 = 6/100 * 450 = 27
The answer is A.