Is it illegal to purchase a VPN account in the states and pay for a Netflix subscription?
> You may not circumvent, remove, alter, deactivate, degrade or thwart any of the content protections in the Netflix service.
Using a VPN to access content from another region would be considered circumventing content protections.
However check the Netflix terms of use. They may specify that you can only access it if you are located in the USA. If you are using a VPN you are accessing a computer system without authorisation, which is illegal in the USA (and most other countries). You are unlikely to be convicted of it (though it did sorta happen once in the USA).
I was unable to access Hulu or Netflix streaming when they debuted, which made me sad.