It's the cost of the acquisition channel not a tax. And if you want to build a successful business then you better understand the difference.
Because these days you will likely need to pay for other channels as well e.g. SEO, Paid Ads, Referral, Influencer etc. And the challenge is how you can afford this when your app is only a few dollars.
Which is why most newer startups are doing free apps with a subscription add-on.