I have a Value Package active and sold a Qutfit set at the Marketplace and got still 37% tax taken off from the sale. I dont think thats normal isnt it?
Pearl items you buy from the pearl store are not taxed. I'm not sure about items you get as rewards.
If you think this is not correct, take a screenshot and send in a ticket to support.
Pearl items received from RNG boxes are always sold with a tax, the VP does not impact it. Thats another special case.