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The percent change is the increase or decrease in the value of a quantity. If the new value is larger than the original value then it is a percent increase and if the change in value is lesser than the original value it is called percentage decrease.

For example, if a person has 25 dollars and he gets 3 more dollars and now has 28 dollars, its percentage increase is calculated as shown:

$\begin{array}{l}\text{Increase}=28-25=3\\ \%\text{change=r,then}\\ \frac{3}{25}=\frac{r}{100}\\ r=\frac{3}{25}×100\\ =12\%\end{array}$

Sales tax is a percentage of the original cost which is added before selling an item. The final price is called the selling price.

If we let the total price of the video game be x, and the original price is $35.99, is given then, x can be calculated as:

$\begin{array}{l}x=6.75\%×\$35.99+\$35.99\\ x=\frac{6.75}{100}×35.99+35.99\\ x=0.0675×35.99+35.99\\ x=2.429+35.99\\ x=\$38.419\end{array}$

Thus, the total price of the video game is $38.419.