EXPLANATION
The key is rounding up or down of the sales tax assessed on the purchase. You would want to minimize the sales tax you have to pay for your purchase.
Here is one way to reduce the sales tax you have to pay on 10 packs:
Buy two packs, and pay $6.45 ($2.98 x 2 x 1.0825 = $5.96 x 1.0825 = $6.4517 = $6.45 [rounded down]).
Do this four more times for the total of 10 packs for $32.25 ($6.45 x 5 = $32.25).
Note: The exhaustive check of all possible combinations of groupings has not been carried out. It is possible there is a better answer (less than $32.25).