P&CMA dues are for an annual membership (January – December). In addition to your membership benefits, your dues also provide you membership in the Petroleum Marketers Association of America (PMAA), a national federation of 48 state and regional trade associations representing approximately 8,000 inde necessary business expense. However, the portion of P&CMA dues expended on lobbying (24%) is not deductible. Therefore, 76% of your P&CMA dues may be tax-deductible.
