To find the total cost of the jeans including tax, we need to calculate the amount of tax first and then add it to the original price.
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Calculate the tax: \[ \text{Tax} = \text{Price} \times \text{Tax Rate} = 26.00 \times 0.065 = 1.69 \]
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Add the tax to the original price: \[ \text{Total Cost} = \text{Price} + \text{Tax} = 26.00 + 1.69 = 27.69 \]
Therefore, the total cost to buy a pair of jeans is $27.69.
The correct answer is B. $27.69.