Hudson is making a list of all the costs he must pay to operate his gift shop he includes rent utilities employee compensation and point of purchase tax why should Hudson not have included point of purchase tax on his list of costs

Point of purchase tax is typically paid by customers at the time of purchase and is collected by the business to be remitted to the government. Since this tax is ultimately paid by customers, it should not be included as a cost that Hudson must pay to operate his gift shop. Including it on the list of costs may make it seem like Hudson is responsible for paying the tax out of his own funds, which is not the case.