Just to add another layer of complexity. Many landlords and development companies add on percentage based fees. Some merchants will report these on recipes as

Just to add another layer of complexity. Many landlords and development companies add on percentage based fees. Some merchants will report these on recipes as PIF Tax (Property Improvement Fees). These are not a technically a tax, but impact the consumer the similarly Even if you are tax exempt or buying non-taxable items like food, the property own still collects PIF. PIFs are in the contract between the landlord and merchant the actual details of how fees work are not publicly know. Merchants may benefit from actual property improvements, or the fees are entirely a profit stream for the landlord.