1. **State the problem:** Calculate the sales tax to the nearest cent for the parts only, given a 5% sales tax rate. 2. **Identify the parts and their costs:** - Spark Plugs: $31.84 - Spark Plug Wires: $73.92 - Distributor Cap: $24.16 - Rotor: $9.10 3. **Calculate the total cost of parts:** $$31.84 + 73.92 + 24.16 + 9.10 = 139.02$$ 4. **Apply the sales tax formula:** Sales tax = Total parts cost \times Tax rate 5. **Calculate the sales tax:** $$139.02 \times 0.05 = 6.951$$ 6. **Round to the nearest cent:** $$6.951 \approx 6.95$$ **Final answer:** The sales tax on the parts is $6.95.