Commissions paid before or after tax

Hello guys!

I have a financial question,

When a sale is made for any amount lets just say that it was $100.00 and its taxed (8.25%) $8.25 and the sale is brought back to the office.
#1 Is the sale counted as $100.00 or $ 108.25.
#2 Is the commission paid before the taxation or after

Is there any type of law or anything that says how this is handled?