Taxing Sales Incentive Trips

Hi!  Does anyone have any experience taxing sales reps on incentive trips?  This is something new we started a couple of years ago.  Do you tax the overall value or the trip?  Do you "gross" this up in any way so that the company pays the taxes? 

Any experience anyone has with this would be greatly appreciated!  Thanks in advance for all feedback!

Thanks - Caseina

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