To calculate the sales tax, you can use the formula:
\[ \text{Sales Tax} = \text{Taxable Amount} \times \left(\frac{\text{Sales Tax Percentage}}{100}\right) \]
In this case, the taxable amount is $142 and the sales tax percentage is 7%. Plugging in the values:
\[ \text{Sales Tax} = 142 \times \left(\frac{7}{100}\right) \]
\[ \text{Sales Tax} = 142 \times 0.07 \]
\[ \text{Sales Tax} = 9.94 \]
Therefore, the amount of the sales tax is $9.94.