Mai bought a television for $325. the tax rate is 8%.
which proportion can be used to find the amount of tax mai will pay?

At least in my country, that price includes the tax (and that tax is rather small, compared to that here, whatever)
so, 325 is the final price. the original is 325*100/(100+8), while the tax is 325*8/(100+8). you calculate them.
if the price is before the tax is applied, then the final price is 325*(100+8)/100, while the tax is 325*8/100.