Anna Fenton

Rationale (why are you teaching this lesson)

In fourth grade students are expected to learn and understand the events that took place
throughout the American Revolution. This lesson is a part of a Unit Plan for the American
Revolution. In this lesson, students will learn about how taxes affect the overall price of goods
sold and purchased. By the end of the lesson, students will be able to calculate sales tax on a
given item and apply that knowledge to actually purchasing goods.

Lesson Objectives (consider multiple content areas)

Students will demonstrate their understanding of how taxes influence the total cost of an item by
calculating the percentage of tax taken out of a given price for an item.

Students will apply their knowledge of taxes in a role-play setting by calculating cost by using
fake money to purchase goods.

Grade Fourth

New Jersey Student Learning Standards

Number and Operations in Base Ten 2 4.NBT
B. Use place value understanding and properties of operations to perform multi-digit
arithmetic.
4. Fluently add and subtract multi-digit whole numbers using the standard algorithm.

Materials
● Fake money
● Goods to buy (toys, games, etc.) labeled with price
● Worksheet

Introduction/Motivation (This is where you consider multiple means of engagement)

Students have been working on concepts of the American Revolution in class and they
understand the idea that colonists were taxed for tea and other goods. Using this knowledge,
students will further their learning by practicing the concept interactively. When real-world
concepts are displayed, students will be excited to use what they have learned to role-play in
the classroom. Working with the teacher and other students in small groups encourages social
interaction and will help students to work together to demonstrate the given concept of
purchasing products with tax.

Procedures (This is where you consider multiple means of representation and

engagement)
1. Ask students to think about the last time they purchased or their parents purchased
something. Maybe a toy or a snack from the store.
2. Ask if they know how much the item costs.
 3. Discuss the word “tax”. Connect back to how the colonists were taxed for goods during
the Revolution.
4. Provide students with a definition of tax: An amount of money that the government
requires people to pay that they then use to pay for other things, like maintaining parks
or roads.
5. Discuss that everyone pays taxes. We all pay taxes on our homes and when we buy
products from stores, like toys, games, or new gadgets.
6. Divide students into 8 groups of 3.
7. Do an example problem together as a class.
8. Distribute worksheet, which has eight word problems. Allow students time to work on the
problems with their groups. (Worksheet attached below)
9. Each group will come up and act out/role-play buying a given product based on the
problems on the worksheet. (One student will be the buyer, one student will be the store
owner selling the item, and one student will be the government collecting the tax.)
10. End with class discussion/review problems.

Assessment (How will students show what they learned/know? This is where you
consider multiple means of expression)
● Students will be successful if they can answer 6 out of the 8 questions on the worksheet
correctly.
● Students will calculate the amount being taxed on each item based on the given
percentage.
● Students will get the opportunity to act out the scenario.
 Tax Worksheet

EXAMPLE

Book
Price: $10
Tax Rate: 2% of $1

2% = .02
.02 x 10 = .20
Tax = $.20
$10.00 + $.20 = $10.20
Total Cost: $10.20

Toy Car

Price: $10
Tax Rate: 5% of $1
Total Cost:_____________

Board game
Price: $20
Tax Rate: 4% of $1
Total Cost: _________

Yo-yo

Price: $10
Tax Rate:
Total cost: ______________
Walkie Talkies

Price: $20
Tax rate: 6% of $1
Total cost: __________

Crayons

Price: $10
Tax rate: 3%of $1
Total cost: ____________

Candy

Price: $10
Tax Rate: 1% of $1
Total cost: _________

Arts & Crafts supplies

Price: $20
Tax rate: 5% of $1
Total cost: ___________

Playing
Cards
Price: $10
Tax rate: 4% of $1
Total cost: __________