1. **State the problem:** Calculate the sales tax on an item costing $3$ with a sales tax rate of $4.4\%$. 2. **Formula:** Sales tax is calculated as $$\text{Tax} = \text{Price} \times \frac{\text{Tax rate}}{100}$$ 3. **Substitute values:** $$\text{Tax} = 3 \times \frac{4.4}{100}$$ 4. **Calculate:** $$\text{Tax} = 3 \times 0.044 = 0.132$$ 5. **Round to nearest cent:** $$0.132 \approx 0.13$$ 6. **Answer:** The sales tax you would pay is **0.13**.