Not necessarily at BJ's, they seem to have their own version of Mass Sales Tax Laws!
A year or two ago I was charged sales tax on wine, when I complained the manager apparently told the customer service person that only "some wines" were sales tax exempt. It was the last time I bought wine in a MA BJ's.
I've seen prior posts where people were charged sales tax on safes at BJ's and a couple of other stores. My scathing review of Law Enforcement Supply (Waltham) was about a $160 gun safe that he charged me sales tax on and when handed a copy of the TIR exempting gun safes he still denied it.
I was charged sales tax on a US Flag at Wal-Mart and when I complained to Corporate with a copy of the Mass Sales Tax exemption their legal department responded that it didn't apply to their sales of US Flags. Last time I bought a flag at a Wal-Mart! [This was many years ago now.]
There are certainly some scummy stores out there.