Sam's Club membership fees Business credit card fees can I take these as professional expenses?

[Oreguntaxpayer]

If the credit card fees are for a legitimate business transaction they should be deductible.  Maintain a trail in your records in case you have to prove their business purposes.

[KathrynG3]

Yes, Sam's Club membership fees would be deductible, but only for the percentage of purchases that were actually used for business. For example, if you typically spend 50% on personal items, then only 50% of the membership fees would be deductible.

Credit card fees are deductible as a business expense. Please see 2019 IRS Publication 535 Business Expenses, page 46 middle column for support.