As described in the links below, Apple takes 30% of all transactions for In-App Purchases; 30% in the first year and 15% in years thereafter for Subscriptions; but take nofees for items or services that are not used directly within the app (i.e. books, uber rides, clothes, food or other physical products).
"It's quite simple:
if it's a digital item (app, coin, music, book, video) = in-app purchase 30% commission.
if it's a physical item (food, book, Blu-ray Disc, real life service - taxi, delivery) = Apple Pay / credit card, no commission."
"On the iOS, iPadOS, watchOS, and macOS App Store, Apple charges a 30% fee for apps and in-app purchases. However, the fee doesn't apply to free apps.
Subscriptions are charged at 30% for the first year, which then drops to 15% for subsequent years.
...
App Store fees only apply to digital goods and services, so this excludes physical goods, such as ordering on the Amazon app, food from DoorDash deliveries, and tangible services like Uber rides.
However, there are some interesting specifics. As is normally the case, the devil is in the detail, but so is salvation... if you're lucky.
That's because Apple has made a series of concessions over the years, either of its own volition or due to legal compulsion."
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