Sam's Club is a division of Walmart. It is the membership club retail format they operate that is like Costco or BJ's Wholesale.
Sam's Club liquidates several different ways. The best choice for the small business to buy excess inventory and returns from Sam's Club is to use one of their private marketplaces. Sam's Club operates two marketplaces: a consumer marketplace where they sell overstock inventory in single unit quantities, and a business to business marketplace where they sell overstock, customer returned, and even refurbished inventory.