(Sale Price) x (Sales tax rate) = tax
You are missing the Sale price so we will use P in place of that.
P x 7.5% = 9.75
Rewrite 7.5% as a decimal. 0.075
P x 0.075 = 9.75
Since we are solving for P, and P is multiplying by the 0.075, then we must divide the right side by 0.075 to "undo" the multiplication on the left side.
9.75 divided by 0.075 is 130
So the price was $130.