TRYING to figure out nested IF function for a problem in excel cant get formula to work

In the Sales Tax cell (cell H38), enter a formula with nested IF functions to calculate 8.25 percent of the subtotal (H37) if the customer's state is OH, or 8.75 percent if the state is MI; otherwise, use 0 percent for the sales tax. Formet this cell appropriately.

What would my formula be for this? note that the defined name:subtotl: is assigned for the subtotal cell. And defined name State is assigned to cell D12 where the state is