diff --git a/utils.js b/utils.js
new file mode 100644
index 0000000..283fc8b
--- /dev/null
+++ b/utils.js
@@ -0,0 +1,7 @@
+function calculateTax(price, taxRate) {
+  return price * taxRate;
+}
+
+module.exports = {
+  calculateTax,
+};