I can't answer directly about the tax deduction possibilities, but I agree that it would likely be a miscellaneous expense rather than an auto expense. As a former AAA employee, I can say that this is often one of the most misunderstood things about the AAA membership. It actually covers the member, not the vehicle. A road service call can be requested for any vehicle, even if not owned by the member. We frequently had to clarify this when members would call the office to notify us of a change of car ownership or a new car purchase; they were always surprised to learn that it didn't matter what vehicle they were in or with if road service was needed. For whatever it's worth!
