How does an ACT score compare to an SAT score?

I often get asked how to compare ACT scores to SAT scores.
Here's a table from the maker of the ACT.


The table says a 29 composite score on the ACT is equivalent to a 1300 on the SAT math and reading section's combined.

How are the equivalencies of the ACT and SAT scores determined?
A student scoring a 29 on the ACT is in the 90th percentile (only 10% of students did better)
A student scoring a 1300 on the SAT math and reading combined is in the 90th percentile.
Because those scores draw the same percentage of students, they are equivalent scores.

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