这可以通过矢量化熊猫计算来实现:

This is possible via vectorised pandas calculations:

import pandas as pd
from io import StringIO

mystr = """Pedro|groceries|apple|1.42
Nitin|tobacco|cigarettes|15.00
Susie|groceries|cereal|5.50
Susie|groceries|milk|4.75
Susie|tobacco|cigarettes|15.00
Susie|fuel|gasoline|44.90
Pedro|fuel|propane|9.60"""

df = pd.read_csv(StringIO(mystr), header=None, sep='|',
                 names=['Name', 'Category', 'Product', 'Sales'])

# Report 1
rep1 = df.groupby('Name', as_index=False)['Sales'].sum()
rep1['Tax'] = rep1['Sales'] * 0.0925

#     Name  Sales       Tax
# 0  Nitin  15.00  1.387500
# 1  Pedro  11.02  1.019350
# 2  Susie  70.15  6.488875

# Report 2
rep2 = df.groupby(['Name', 'Category'], as_index=False)['Sales'].sum()
rep2['Tax'] = rep2['Sales'] * 0.0925

#     Name   Category  Sales       Tax
# 0  Nitin    tobacco  15.00  1.387500
# 1  Pedro       fuel   9.60  0.888000
# 2  Pedro  groceries   1.42  0.131350
# 3  Susie       fuel  44.90  4.153250
# 4  Susie  groceries  10.25  0.948125
# 5  Susie    tobacco  15.00  1.387500