Answer
$-\sin\theta$
Work Step by Step
Use the subtraction formula for cosine, $\cos (A-B)=\cos A\cos B+\sin A\sin B$:
$\cos(\theta-270^\circ)$
$=\cos\theta\cos 270^\circ+\sin\theta\sin 270^\circ$
$=\cos\theta*0+\sin\theta*(-1)$
$=-\sin\theta$