I think the previous posted got confused. Should be like: You make three sales of $100 each. One is returned. You get $70 + $70 + $70 - $100 = $110. Apple get

I think the previous posted got confused. Should be like: You make three sales of $100 each. One is returned. You get $70 + $70 + $70 - $100 = $110. Apple gets $30 + $30 + $30 - $0 = $90. That is, you get $70 for each purchase but lose $100 for each refund. Apple gets $30 for each purchase and loses $0 for each refund. Apple has real costs for each transaction and the refund is not really its problem so it makes sense that it keep those transaction costs. But those aren't anywhere near 30% (well, actually on a $1-$2 purchase it might be, but too far beyond that).