Based on Firm’s Gross Sales.
|Gross Sales Volume (including branches)||Annual Dues|
|Retail firm with gross annual sales less than $ 1 million||$375.00|
|Retail firm with gross annual sales of $ 1 million to $ 4,999,999||$750.00|
|Retail firm with gross annual sales of $ 5 million to 9,999,999||$1200.00|
|Retail firm with gross annual sales of $10 million to $ 19,999,999.||$1,400.00|
|Retail firm with gross annual sales of $20 million and above||$ 2000.00|
|Associate Member (Manufacturer, Wholesaler, Jobber, etc.)||$600.00|
Organization dues, except as noted below, may be deductible as professional or business expenses, to the extent allowable by law. Dues and other contributions to local, state or national association are not deductible as charitable contributions for federal income purposes.
For your records, please note that the Revenue Reconciliation Act of 1993 states that association dues used for lobbying activities are not deductible as business expense. As a result, in 2015, 1% of association dues cannot be deducted as a business expense for federal income tax purposes.