An accountant is determining the amount of sales tax that his client, a shopkeeper, owes. The client reports that balance beams were sold at a price of $900 and that with sales tax, each one came out to $927. What is the sales tax percentage?

Write your answer using a percent sign (%).

The sales tax amount is $927 - $900 = $<<927-900=27>>27.

The sales tax percentage is (27/900) * 100% = 3%. Answer: \boxed{3\%}.