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rewards box items get taxed once opened. This includes outfit boxes however if you sell the box outright you won't get taxed.
If you get a Pearl item through an RNG box the item will be taxed when sold in the Market.
Does this also apply to items obtained from the premium daily special as well? the premium outfit i got from the premium daily special also got taxed and the 30% value pack didn't get apply to it as it's a pearl item. Shouldn't the outfit not receive tax when being sold on the market since you get it from buying the daily special?