How to deploy the Connecticut "Gross Receipt Tax" (GRT) in Sage ERP X3 V9?

The Connecticut GRT tax is on the first sale of petroleum products in the state.  The tax is charged to the applicable line item amount up to the maximum of a price of $3.  Amounts charged above this price are exempt.  Therefore, we must find a way to recalculate an item extended amount by $3 if the invoice price exceeds this.