BJ’s Tax Exemption Terms

This tax exemption program is provided by BJ’s Wholesale Club, Inc. (“BJ’s”). By applying for tax-exempt status and making a tax-exempt purchase at BJ’s Clubs, through BJ’s B2B Sales channels, on BJs.com, or on the BJ’s app (these channels collectively and individually, “at BJ’s”), the Member agrees to be bound by these tax exemption terms and conditions (“Terms”). References to “Member(s)” in these Terms include BJ’s B2B Sales customers.

  1. Tax Exemption Documentation. If a Member intends to purchase merchandise (i) for resale and claim an exemption from sales tax, (ii) on behalf of an exempt organization, or (iii) to be used exclusively for an exempt purpose or directly in a tax-exempt process, then in each case, BJ's must have on file a valid reseller tax exemption certificate, exempt organization certificate, or other equivalent tax exemption documentation acceptable to the relevant tax authority in each jurisdiction the BJ’s Member seeks tax-exempt status for (“Tax Exemption Documentation”). The Member must fully complete any exemption certificates and other Tax Exemption Documentation as prescribed by the instructions of each respective jurisdiction’s form and ensure that all Tax Exemption Documentation and information provided to BJ’s is valid, current, complete, and accurately reflects the Member’s tax status. A Member must request tax exemption status and provide appropriate Tax Exemption Documentation for each jurisdiction the Member will seek tax-exempt status for, including any new tax jurisdictions BJ’s may begin collecting taxes in.
  2. Obligation to Update, Supplement, and Provide Tax Exemption Documentation. The Member must provide BJ’s with all necessary updates to ensure that all Tax Exemption Documentation and information remains valid, current, complete, and accurate. If requested or required by law, the Member will accurately complete supplemental Tax Exemption Documentation (e.g., supplemental certificate of resale) or otherwise certify its tax-exempt status to BJ’s. BJ’s reserves the right to request Tax Exemption Documentation from Members at any time and from time to time in BJ’s sole discretion and as may be required or recommended by any applicable jurisdictions.
  3. Additional Representations, Warranties, and Acknowledgements. A Member applying for tax-exempt status, maintaining tax-exempt status, or making a tax-exempt purchase further represents, warrants, and acknowledges to BJ’s that (i) all tax-exempt purchases made at BJ’s will be used exclusively for a tax-exempt purpose or directly in a tax-exempt process in accordance with all applicable law; (ii) products and services which are not eligible for tax-exempt status will be subject to tax, even if included in a purchase that includes products and services that are eligible for tax-exempt status in accordance with applicable law; (iii) in the event a tax-exempt purchase (or any portion thereof) does not qualify or ceases to qualify for tax-exempt status for any reason, the Member will be solely responsible for reporting and remitting all applicable taxes in accordance with applicable law (and will so report and remit); and (iv) if requested or required by applicable law, the Member will pay for tax-exempt purchases with the tax-exempt organization’s payment method. Without limiting the generality of subsection (iv), the Member acknowledges that (A) in the states of CT, ME and RI, all purchases by tax-exempt organizations must be paid by organizational check or credit card; and (B) in the states of FL and NY, all purchases by tax-exempt organizations must be paid by an organizational check, credit card, or cash.
  4. Indemnification of BJ’s. In the event the Member fails to pay applicable sales or use taxes, the Member will hold harmless and indemnify BJ's and its affiliates from and against any claim, loss, or expense arising out of such nonpayment. In addition, the Member will hold harmless and indemnify BJ's and its affiliates from and against any claim, loss, or expense arising out any breach of these Terms, including without limitation any breach of any representations, warranties, or acknowledgments herein. The Primary Member is responsible for each Supplemental Member’s compliance with these Terms and will be liable for any breach of these Terms by a Supplemental Member.
  5. Changes to Terms. BJ'S MAY CHANGE THESE TERMS AT ANY TIME, WITHOUT NOTICE TO YOU. YOUR CONTINUED USE OF YOUR MEMBERSHIP AT BJ’S, OR YOUR CONTINUED PARTICIPATION IN THE BJ’S B2B SALES PROGRAM, AS APPLICABLE, CONSTITUTES YOUR ACCEPTANCE OF THE CHANGES. If you do not agree to such changes, you must request that BJ’s terminate your tax-exempt status and you must cease your participation in tax-exempt purchasing.
  6. BJ’s Reservation of Rights. BJ’S RESERVES THE RIGHT TO REJECT, SUSPEND, REVOKE, OR OTHERWISE TERMINATE, ANY TAX EXEMPTION STATUS OR PURCHASE IN ITS SOLE DISCRETION. In addition, BJ’s reserves the right to limit the number of jurisdictions available for tax exempt purchasing for any reason, and if a Member is eligible for tax-exempt status in any such excluded jurisdiction, the Member must pay tax when placing orders for such jurisdiction and then apply to BJ’s for a sales tax refund.
  7. Additional terms. THESE TERMS ARE IN ADDITION TO, AND IN NO WAY LIMIT, THE BJ’S MEMBERSHIP TERMS (OR IN THE CASE OF BJ’S B2B SALES ONLY, THE BJ’S B2B TERMS OF SALE) OR BJ’S PRIVACY POLICY, WHICH MEMBERSHIP TERMS, BJ’S B2B TERMS OF SALE, AND PRIVACY POLICY ARE INCORPORATED HEREIN BY REFERENCE. If any part of these Terms conflict with applicable law, that provision will be deemed severed from these Terms and the remainder of these Terms will remain in effect. BJ’s will not lose its rights under these Terms because it delays or does not enforce some or all of these Terms. All waivers of any of these Terms by BJ’s must be in a writing executed by an authorized officer of BJ’s. BJ’s tax exemption program and these Terms are governed by the laws of the Commonwealth of Massachusetts, without any reference to its choice of law provisions. You may not assign any of your rights or obligations under these Terms to any other person or entity. Except solely to the extent required by law, neither BJ's nor any of its affiliates will be liable to you, or anyone making a claim on your behalf, in connection with (i) any termination of, change in, or suspension of the tax exemption program or your participation therein; (ii) any claim relating to products purchased through BJ’s tax exemption program; (iii) any loss, damage, expense, or other liability or inconvenience caused by any occurrence outside of BJ’s immediate control; or (iv) any tax loss, damage, expense, or other liability or inconvenience you may incur as a result of participating in BJ’s tax exemption program.