$390 represent 100%. To find what percentage $7.80 represent, we can use the next proportion:
[tex]\frac{390\text{ \$}}{7\text{.8 \$}}=\frac{100\text{ \%}}{x\text{ \%}}[/tex]Solving for x,
[tex]\begin{gathered} 390\cdot x=100\cdot7.8 \\ x=\frac{780}{390} \\ x=2\text{ \%} \end{gathered}[/tex]The sales tax rate is 2%