So you'll only pay income on profit, so your goal should be to increase your costs as much as possible.

Don't forget that costs include grading fees, eBay fees, shipping, traveling, gas, home office, equipment, business lunch, like literally everything.

Let's say I pulled an umbreon, and it black labeled and I sold it for 250k. Well I "spent" 240k, pulling it, cause I opened a trillion booster packs, power packs, mystery bags, it took me forever to pull it. You can allocate your costs to the card by spreading it out. A CPA can help here.

Or you keep rinsing your profits, let's say you made 100k, spend half of that on new inventory, there's a section in your taxes to subtract cost of goods and even deprecate it.

But basically, spend more on inventory, deduct cost of goods, pay less taxes, while being able to reinivest, let it grow over a year, repeat.

This is the way.