Interesting read. So if TSUSA was membership only and did not send out the yearly box of "stuff they didn't sell" to members it appears the membership would be non-taxable, maybe.
From mass.gov
Directive 92-7: Sales Tax on Membership Fees to Discount
Sales and Use Tax
ISSUE: Are membership fees paid solely in consideration for membership in "discount" department stores, retail outlets, and wholesale clubs subject to Massachusetts sales tax?
DIRECTIVE: Membership fees paid solely in consideration for admission to "discount" department stores, retail outlets, and wholesale clubs are not subject to Massachusetts sales tax under G.L. c. 64H, § 1.
From mass.gov
https://www.mass.gov/letter-ruling/letter-ruling-02-8-application-of-use-tax-to-club-membership-fee#:~:text=Thus%2C%20Company's%20membership%20fee%20is,entirely%20subject%20to%20use%20tax.
The above reasons are not the only reasons for purchasing a club membership, however. Company's membership fee also is paid in consideration for the right to receive a quarterly newsletter and
club kit comprised of several items of tangible personal property. In other words, a portion of such fee is directly applied toward the purchase price of particular items of taxable tangible personal property. [1] Depending on the club, the cost of the club kit makes up 29% to 42% of the membership fee. Thus, Company's membership fee is, to a certain extent, paid in consideration for a retail sale and, thus, is entirely subject to use tax.
From pwc.com
Massachusetts software subscription fees subject to sales tax
The Massachusetts Supreme Court held that fees related to the sale of a
subscription to access computer software involved the sale of tangible personal property and, therefore, were subject to sales tax.