The magic term is 'per diem'. The per diem is given to the actor without taxes being taken out. However, and this is a huge however, the actor needs to save every single receipt so if/when the IRS challenges their return with all their professional deductions their return will stand scrutiny.
AEA contracts specify how much the per diem is for each contract. The per diem is meant to cover housing, food and living expenses. (You can blow all your money at the priciest hotel in town or stay at the Y. You can share or stay alone. If you want to eat at Wendy's the whole time, fine.) The per diem does not cover transportation from city to city. The company pays for that.
Other deductibles for actors are union dues, agent fees, theatre tickets to other shows and classes. If you see a show on the road on your day off or you take a class on the road, that is still deductible.
Unless the role is a principal role (not chorus) and the tour itself is a first national, expect that the offered salary will be scale. Sometimes you just take the money, get the credit and go on the road. You don't need an agent for a scale or chorus contract.
Nota bene: in every tour with a sizable company, there will be one break-up with a partner not on the tour, and there will be a hook-up within the company that will last a while. Sometimes it is even the same person involved. Tours are great for this.
And the main concern is always, repeat always, "Where do we eat after the show? What is still open?" Denny's raison d'etre is touring actors.
"If my life weren't funny, it would just be true. And that would be unacceptable."
--Carrie Fisher
