ONE TIME COMPLEMENTARY drug & alcohol program enrollment through our sister company “American Alliance Drug Testing (AADT)”.

This offer is for newly enrolled WSTA members who paying as an Annual Due Member.

• One drug program complementary per WSTA account, if you have more than one person on the annual membership account, all other listed clients will receive the drug program enrollment for half price of the retail value. Call or visit AADT to speak to a representative today for additional information – (909) 982-8409
• DOT Drug & Alcohol Supervisory Training Program – discount.
• Broker Bond Discount
• Workers’ Comp Discount, Some restriction may apply.
• Dental and Health Insurance Programs
• Trust But Verify – Background check services.
• PrePass – Group discount.
• CFN Fuel Group – Save 5 cents a gallon on group discount.
• Tire Group Discounts – Michelin National Fleet and Goodyear/Dunlop Tires.
• WSTA Discount Documents – Freight Bills & Daily Walk Around Inspection Reports.
• Business Document – Haul contracts, Business Supplies – Low-priced 3M reflective tape kits.
• Safety programs & training.
  … And Much More

A Proactive Legislative Agenda

• Full-time, respected political lobbyist
• Expanded legislative support
• Transportation counsel

A Committed Staff & Affiliates

• Office staff of 13 with 2 representatives covering the western states
• Over 1,100 members in 28 Chapters and an informative professional publication
• Bilingual Service Representative – Se habla Español

Information and Assistance

A full-time staff with representatives in both Northern and Southern States to aid you with up-to-date information about the industry. We can also help solve individual or group problems.

The larger the association, the more powerful it becomes. Actions of the WSTA affect the business and income of every truck owner.

The WSTA speaks for you, have a voice in its vital activities!

To join, click on the ONLINE MEMBERSHIP APPLICATION or cut out the application in the back page from a WTN magazine, fill it out, and mail it with correct payment or credit card information to:

Western States Trucking Association
334 N. Euclid Avenue
Upland, CA 91786

ADVERTISING

• Communicate your message to every western states trucking business by utilizing our WSTA’s magazine, WESTERN TRANSPORTATION NEWS (WTN) Magazine.
• WTN is a published 9 times with 3 issues combined and distributed to our sister companies clients (6,000 issue run). Compare – it’s a great bargain.
  Our advertising rates are a fraction of the cost of most broad based trade publications.
• All Affiliates will receive 25% Advertising Discounts.
• The WSTA’s Advertising and Marketing Group possesses the experience, expertise, creativity, and design tools needed to meet all your marketing and advertising needs.
• We also offer web link exchange in our Online Affiliate Directory.

GENERAL

• We extend standing invitations to our affiliates to all meetings. Short presentations regarding your products/services are welcome and encouraged.
• News releases regarding your organization and products are encouraged for free publication in the WTN.

Other Affiliate Benefits Include:

• Free subscription(s) to WESTERN TRANSPORTATION NEWS (WTN) Magazine.
• Affiliate Directory listing in WTN Magazine and WSTA’s website, Affiliate Directory Online.
• Group fuel discounts, through CFN Member affiliated organizations.
• The opportunity to support us with the many legislative issues on our agenda that affects us – and you!
• Affiliate member’s truck drivers may participate in the association’s recognized “Driver Training and Safety Program.” This program will inexpensively fulfill the BIT, DMV/CHP, DOT and OSHA requirements.
• Group health insurance, two dental plans and credit union memberships are available to you and your employees.
• Scholastic Scholarship Award Program – As an affiliate you and your employees’ children are eligible for this awards program.
• Possible feature story in the center spread of the WTN regarding your company/organization.
• Member prices for the Drug & Alcohol testing program through American Alliance Drug Testing (AADT).
• Branch Stores may qualify under a variety of situations, a truck manufacturer joins WSTA as a prime Affiliate and dealer stores than may join as branch stores with ALL the same benefits for a fee to cover publication and mailing costs.

Section 6033 (e) Proxy Tax on Lobbying and Political Activities:

The Western States Trucking Association (WSTA) is a 501(c)(6) organization serving the construction transportation community with a united voice, promoting highway safety, professionalism, mobility and access. For income tax purposes, member dues paid to WSTA are deductible as a business expense. However, WSTA estimates that 10.43% of all dues paid to WSTA are utilized for non-deductible lobbying expenditures.

All members are advised that this percentage of dues paid to WSTA in Tax Year 2012 is non-deductible for income tax purposes. Consult your tax advisory.

Explanation on Proxy Tax Our Association is classified as a tax-exempt organization (trade association) under IRS Code (IRC) Section 501(c)(6). In addition to providing group dental insurance and other goods and services to our dues-paying members, WSTA actively monitors the executive, legislative, and judicial agendas at all levels (city, state, and national) as they relate to our industry and interests.

When we identify an issue of such importance that we feel a more direct role is required on our part in the best interest of our membership and the industry as a whole, WSTA will act accordingly.

This means that WSTA will, at times, take an active role in Sacramento or at the local level through the channels available to us in order to support the industry’s agenda. And we’ve developed a decent track record along the way. By now you’re asking, “How does all that affect my business and/or personal income tax return?” Certain political activities and expenses incurred are allowable for 501(c)(6) tax-exempt organizations.

However, under the Clinton administration, in the Omnibus Budget Reconciliation Act of 1993 (OBRA ’93), Congress declared that taxpayers no longer would be allowed to deduct for federal income tax purposes the expenses that taxpayers incur when they engage in lobbying.

Tax deductibility also is disallowed by this law for a portion of membership dues paid to trade 501(c)(6), professional and similar membership associations if the associations engage in more than minimal ($2,000 or less) amount of lobbying. The member dues that you pay to the Association are ordinarily fully deductible on your tax return as a business deduction.

However, since WSTA periodically engages in political and lobbying activities, it is the IRS’ position that part of the dues you pay are utilized by the Association for these activities. Therefore, through the dues you pay, you are indirectly paying for a lobbying activity. IRC Section 6033 (e) and IRS Revenue Procedure 98-19, requires 501(c)(6) organizations that “pays or incurs nondeductible lobbying expenditures to notify its members of a reasonable estimate of the portion of dues that are allocatable to those expenditures.”

It is the responsibility of the Association to disclose to members the percentage of dues paid that must be excluded as a deduction from your tax returns.

We have reasonably estimated the percentage to be 10.43% of all dues paid. For example, if you paid $341 in 2012 in member dues, subtract 10.43% from that total to arrive at your deductible amount: $341 x 10.43% (.1043) = $35.56. $341 less $35.56 equals your deductible member dues for tax year 2012, or $305.43.

Even at the maximum dues of $588.50 it is only a lost deduction of about $61.38. So for all members, we’re not talking about very much. There is, of course, an alternative to this option. C

WTA could opt not to provide this disclosure and incur the tax liability directly instead. It is again called a Section 6033(e) Proxy Tax on all lobbying and political expenditures, and it’s a flat 35% tax on the expenses incurred.

The problem with this is that the Association’s tax liability could be quite large. Members are able to deduct their dues in full, and as you can see from the examples above, we are talking about an almost immaterial taxable difference to the member.

Therefore, the WSTA Board and Membership has determined that disclosing the lobbying expenditures as a portion of your dues is the most responsible option, thus relieving the Association of a potentially large tax liability each year.