Not as part of a company but use sears as warehouses to ship goods tax free around the country under 10 different companies. RSH could be used as the location where to ship the goods for pickup. They are small and not massive like SHLD stores. Sell the SHLD stores to a small company in Nevada to ship goods to RSH stores in California tax free.
Does UPS store pay for sales tax on shipped items? They don't! No reason you can't ship boxes to RSH under a label called SEARs Shipping. With Sears Shipping being just a drop off point like FEDEx at kinkos. RSH just happens to be a electronics store instead of a printing store.