Every state has a set of laws regarding DUI offenses that may involve additional fees or taxes associated with these charges. Whether a tax paid in relationship to a DUI offense can be considered a tax deductible expense would require the advice of a tax professional. Each state sets the cost for DUI driving classes and the program must be paid for and completed before an offender can apply for a license reinstatement. As a general rule, fees, fines and penalties paid to a municipality are not considered to be tax deductions.