Custom tax structure for Paid Memberships Pro where level 1 has no tax and all other levels have 7.25% tax if country is IT (Italy)

my_pmpro_custom_tax_example.php

<?php
/*
	Custom Tax Example.
	- Requires PMPro 1.3.13 or higher.
	- Leave the tax fields blank in the payment settings.
	- Level 1 has no tax applied, all other levels have tax applied.
	- Other levels have 22% tax for IT customers only.
	- We update the price description to include the tax amount.
*/
function my_pmpro_tax( $tax, $values, $order ) {	
	//Apply tax to all levels that have chosen Italy as a country.
	if(trim(strtoupper($order->billing->country)) == "IT"){
		$tax = round((float)$values[price] * 0.22, 2);		
	}

	return $tax;
}
add_filter("pmpro_tax", "my_pmpro_tax", 10, 3);

function my_pmpro_level_cost_text($cost, $level) {
	//only applicable for levels > 1
	if( ! pmpro_isLevelFree($level) ) {
		$cost .= ", 22% IVA compresa.";
	}

	return $cost;
}
add_filter("pmpro_level_cost_text", "my_pmpro_level_cost_text", 10, 2);