The sales tax in Pennsylvania is $8 \%$. If the tax on an item is $\$ 100$, find the cost of the item. The cost of the item was $\$ \square$.

Step 1 ：Calculate the cost of the item before tax using the formula: Cost of item before tax = (Tax amount / Tax rate) * 100

Step 2 ：Plug in the given values: Cost of item before tax = (100 / 8) * 100

Step 3 ：Simplify the expression: Cost of item before tax = 1250

Step 4 ：\( \boxed{1250} \) is the cost of the item before tax