Established in 1941, the Western States Trucking Association (WSTA), formerly the California Construction Trucking Association (CCTA), advocates on behalf of owner-operators, micro-carriers, and small-business truckers. With 28 chapters located throughout California, 5 distinct subdivisions, and three annual Board meetings, we have many ways for you to actively participate in your industry. We have bilingual service representatives – Se habla Español!
You can complete and return a membership application or if you would like to further discuss the benefits of membership or affiliation, please contact:
|Governmental Affairs & Communications Director
We are active members in many other transportation related organizations so we can keep you informed and up to date with the latest industry information.
Some of these organizations are:
- Commercial Vehicle Safety Alliance (CVSA)
- American Association of State Highway and Transportation Officials (AASHTO)
- Highway Users Alliance
- Highway Safety Foundation
- American Road and Transportation Builders Association (ARTBA)
- Pro-active legislative agenda driven by member input
- Subscription to one of the best industry trade publications – Western Transportation News
- We hold three board meetings annually and encourage your participation. These are great networking opportunities for you to interact with industry peers
- Respected full-time lobbying on your behalf – We also participate in all major transportation rulemakings affecting your business
- The association retains full-time legal counsel to advise members on select issues of widespread importance to all members
- Annual Scholarship Awards Program for member’s children – The WSTA has helped hundreds of member’s children attend college with scholarships of $1,000 each. This is a competitive program based on specific requirements
- Access to experienced and knowledgeable staff – Our staff answer all your transportation related questions. Whether you are engaged in construction trucking activities or hauling freight throughout the U.S., our staff is expert in a wide array of subjects from DOT Drug and Alcohol testing requirements, medical certification, state and federal HOS, and more!
- Safety and compliance assistance – Don’t spend another dime on driver qualification files; our members have access to electronic templates that allow unlimited use. We also assist our members with strategies to improve their safety performance as monitored by FMCSA
- Random DOT Drug Testing Enrolment – First year annual dues paying members receive a complimentary enrollment for one driver, for one year in our association endorsed DOT drug and alcohol testing consortium – American Alliance Drug Testing.
- Michelin Tire – “Best Price” National Account Program
- Goodyear / Dunlop Tires – national discount
- PrePass – Low $13.99 per month cost plus the only national program that allows you to temporarily “non-op” inactive units for $4.99 per month
- WP Commercial Fueling – Nationwide 5 cent discount per gallon through the Commercial Fueling Network (CFN)
- Selected “at cost” authority, permitting, and 2290 filing support with American Alliance Authority & Compliance – If you are paying a private third-party provider to take care of many various annual renewals (e.g. MCP renewals, UCR fees, CARB registration, annual HVUT payments), members can get assistance with these types of services for little or no cost.
- Discounted Annual Periodic Smoke Testing as required by California law – If you own two or more trucks based in California, you must annually smoke test and retain records. WSTA has a listed affiliates who can give discounts to members, visit our affiliate list.
- Hauling a permitted load? – Our heavy-haul consultant, Greg Dineen & Associates has a national reputation for resolving many issues from routing problems to getting tickets reduced
- Significantly discounted pricing on many necessary business documents through the WSTA Store
Membership doesn’t cost
it pays to be a member!
Tax Write-off Information - Section 6033 (E) Proxy
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 2018 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 can be allocated 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 9.47% of all dues paid. For example, if you paid $341 in 2018 in member dues, subtract 9.47% from that total to arrive at your deductible amount: $341 x 9.47% (.0947) = $32.29. $341 less $32.29 equals your deductible member dues for tax year 2018, or $308.71.
Even at the maximum dues of $588.50 it is only a lost deduction of about $57.32. So for all members, we’re not talking about very much. There is, of course, an alternative to this option. C
CTA 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.
Membership Rate Table
|Truck / Equipment Owned||Trailers Owned||Semi-Annual (6mo)||
$48 of your member dues will be utilized to cover the annual subscription costs of WSTA publication magazine, Western Transportation News (WTN). Your dues are a tax-deductible business expense under Section 6033 (e) Proxy Tax (Read tab above)
Retired Member Dues Reduction Program
To qualify for Retired Dues you must meet one or all of the following:
- Not be driving your truck under your authority.
- If you still own a truck it must be registered as non-operational with DMV or,
- Have your truck listed for sale.
Retired dues paying members cannot operate even occasionally under their Motor Carrier Permit. They can maintain their CDL driving privileges and operate a truck as an employee driver.