While we are waiting for someone with experience to clarify this, I'll offer this as the way I would assume it works. Cards received by the vault are free of sales tax until they are shipped to an address in a state with sales tax -- sales tax on the original purchase is then due. However you can consign the cards to PWCC, have them shipped to an address in another state that doesn't have sales tax, or pick them up at the vault location and sales tax is never due on the original purchase. I doubt PWCC will ever ship the cards to a state that has sales tax without collecting the sales tax. The opportunity to (illegally) evade the sales tax altogether may have something to do with having an (unscrupulous) third party pick the cards up for you and then ship them to you. PWCC and the third party would have to feign ignorance of the result in order for them to avoid culpability in what would then be your crime.
Proper use of the vault would be limited to picking the cards up yourself in Oregon, having them shipped to an address in a state without sales tax and obtaining them in that state, or consigning them to PWCC for resale. If you spend six figures a year on cards (and don't want/can't qualify as a reseller), you could justify an annual trip to Oregon to pick up your cards and fly them home. I think that would be legal. Also, if you are constantly upgrading cards and consigning the discards to PWCC for resale, the vault could make sense.
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