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The city-by-city per diem rates (i.e. locality per diem rates) are established for every location in the world by the GSA and Department of State.  The per diem rates are used for a variety of reasons.  With regard to trucking industry tax preparation, per diem rates may be used as a way to determine a trucker's standard meal allowance.  The standard meal allowance is used for tax purposes as way of deducting meals and incidental expenses (M&IE) for an truck driver's taxes.

The city-by-city per diem deduction is not the only method that can be used by truckers to calculate their per diem deduction.  Truck drivers may also use the actual cost meal deduction or the special rate for transportation workers.

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