bombermwc - when you travel are you going to your own companies location or are you at a customer site? For those that travel to customer site - your comapny send the customer a bill that includes the money they reimbursed you. I am not saying the monmey doesn't get collected, but it is not this free panacia of cash that supporters of such taxes make it out to be. This why Chambers of Commerce and hotel/motel assoication every where oppose such taxes. Sales taxes are the way to go.