Hi @calfree,
Thanks for providing the requested access.
We checked the site and identified the reason for the issue. Since you do not have shipping options enabled on the site, when users checkout using the PayPal Express checkout option from the cart page, they need not enter the address and hence can directly proceed. However, this skips the tax calculation in the site as you have a state-specific tax rate setup on the site. This is not a bug/error but rather a misconfiguration.
As you need address to calculate tax in your site, you will need to force users to update their address in the cart page by enabling the option Enable the shipping calculator on the cart page under Woocommerce Settings > Shipping > Shipping Options page.
This will help to calculate the tax before proceeding to PayPal even if the user clicks express checkout button from cart page.
PS: You may now revert back the changes made in the site for our testing.