first shirt
35 x 0.07 = 2.45
35 + 2.45 = $37.45
therefore the first shirt will cost $37.45 with tax included
second shirt
30 x 0.095 = 2.85
30 + 2.85 = 32.85
therefore the second shirt will cost $32.85 with tax included
in conclusion, it is cheaper to buy the second shirt however it is 20miles away meaning it will take more time to buy the shirt. If youre in a hurry then you should get the first shirt even if it cost more than the other one because it will save you time but if youre not in a hurry then you should buy the second shirt since you can save $4.6.