We know that the sales tax on a mountain bike is $16.36, which means 16.36 represents 8% of the sales price. To find the sales price (100%), we can use the following proportion
[tex]\begin{gathered} \frac{16.36}{x}=\frac{8}{100} \\ x=\frac{100\cdot16.36}{8} \\ x\approx204.50 \end{gathered}[/tex]