Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.


3 . discontinued operations during the second quarter of 2012 , the board of directors authorized the sale of our homecare business , which had previously been reported as part of the merchant gases operating segment . this business has been accounted for as a discontinued operation . in the third quarter of 2012 , we sold the majority of our homecare business to the linde group for sale proceeds of 20ac590 million ( $ 777 ) and recognized a gain of $ 207.4 ( $ 150.3 after-tax , or $ .70 per share ) . the sale proceeds included 20ac110 million ( $ 144 ) that was contingent on the outcome of certain retender arrangements . these proceeds were reflected in payables and accrued liabilities on our consolidated balance sheet as of 30 september 2013 . based on the outcome of the retenders , we were contractually required to return proceeds to the linde group . in the fourth quarter of 2014 , we made a payment to settle this liability and recognized a gain of $ 1.5 . during the third quarter of 2012 , an impairment charge of $ 33.5 ( $ 29.5 after-tax , or $ .14 per share ) was recorded to write down the remaining business , which was primarily in the united kingdom and ireland , to its estimated net realizable value . in the fourth quarter of 2013 , an additional charge of $ 18.7 ( $ 13.6 after-tax , or $ .06 per share ) was recorded to update our estimate of the net realizable value . in the first quarter of 2014 , we sold the remaining portion of the homecare business for a36.1 million ( $ 9.8 ) and recorded a gain on sale of $ 2.4 . we entered into an operations guarantee related to the obligations under certain homecare contracts assigned in connection with the transaction . refer to note 16 , commitments and contingencies , for additional information . the results of discontinued operations are summarized below: . <table class='wikitable'><tr><td>1</td><td>-</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>2</td><td>sales</td><td>$ 8.5</td><td>$ 52.3</td><td>$ 258.0</td></tr><tr><td>3</td><td>income before taxes</td><td>$ .7</td><td>$ 3.8</td><td>$ 68.1</td></tr><tr><td>4</td><td>income tax provision</td><td>2014</td><td>.2</td><td>20.8</td></tr><tr><td>5</td><td>income from operations of discontinued operations</td><td>.7</td><td>3.6</td><td>47.3</td></tr><tr><td>6</td><td>gain ( loss ) on sale of business and impairment/write-down net of tax</td><td>3.9</td><td>-13.6 ( 13.6 )</td><td>120.8</td></tr><tr><td>7</td><td>income ( loss ) from discontinued operations net of tax</td><td>$ 4.6</td><td>$ -10.0 ( 10.0 )</td><td>$ 168.1</td></tr></table> the assets and liabilities classified as discontinued operations for the homecare business at 30 september 2013 consisted of $ 2.5 in trade receivables , net , and $ 2.4 in payables and accrued liabilities . as of 30 september 2014 , no assets or liabilities were classified as discontinued operations. .
Question: what is the net change in sales from 2013 to 2014?
Answer: -43.8
Question: what is the total sales in 2013?

52.3