22. Find the sales tax rate. cross-country skis selling price: $\$ 95$ amount of sales tax: $\$ 4.75$

Step 1 ：The sales tax rate can be calculated by dividing the amount of sales tax by the selling price of the item. In this case, the sales tax is $4.75 and the selling price is $95.

Step 2 ：\(\text{selling_price} = 95\)

Step 3 ：\(\text{sales_tax} = 4.75\)

Step 4 ：\(\text{sales_tax_rate} = \frac{\text{sales_tax}}{\text{selling_price}} \times 100\)

Step 5 ：Final Answer: The sales tax rate is \(\boxed{5\%}\)