I mean yes and no, if an AP is configured for multiple VLANs you could implement inter VLAN routing on the AP itself. It seems stupid but if your software is ported from a switch or a router to an AP, it could include that.

But yeah I agree, generally it would be receive traffic on a bssid, tag it, and send it out the wire upstream and let the switch deal with sending it back if its allowed by whatever VLANing policy you have.