Let's break down the steps to determine the final price of the skateboard before tax:
1. Original Price of the Skateboard:
[tex]\[
\text{Original Price} = \$60
\][/tex]
2. Store Markdown of 20%:
The skateboard is marked down by 20%, which means it is reduced by:
[tex]\[
\text{Markdown Amount} = 20\% \times \$60 = 0.20 \times \$60 = \$12
\][/tex]
Subtracting this markdown amount from the original price, the price after the markdown is:
[tex]\[
\text{Price After Markdown} = \$60 - \$12 = \$48
\][/tex]
3. Additional 25% Off Coupon:
After the markdown, Will uses a 25% off coupon. The discount amount due to the coupon is:
[tex]\[
\text{Coupon Discount} = 25\% \times \$48 = 0.25 \times \$48 = \$12
\][/tex]
Subtracting this coupon discount from the price after the markdown, the final price is:
[tex]\[
\text{Final Price} = \$48 - \$12 = \$36
\][/tex]
Therefore, the price of the skateboard before tax is:
[tex]\[
\boxed{\$ 36}
\][/tex]