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To calculate the total cost of the jeans, first, find the amount of tax Hugo has to pay by multiplying the price of the jeans by the tax rate: $45.99 * 7% = $<<45.99*0.07=3.2193>>3.22
Then add the cost of the jeans and the tax to find the total cost: $45.99 + $3.22 = $<<45.99+3.22=49.21>>49.21. Answer: \boxed{49.21}.