Whether or not an independent contractor is separately reimbursed for his/her expenses depends on industry practice and the agreement between you and the contractor.
If you simply cut the contractor a check based on a line on his/her bill, it’s taxable income to the contractor (and reportable on his/her 1099) and he/she will have to deal with tax issues. On the other hand, if he/she accounts to you with adequate records or similar evidence (e.g., a detailed expense report, receipts where necessary, etc.) then any reimbursement is not income to the contractor and deductible by you as auto expense, meals, etc…
If meals and entertainment are involved, the approach taken will have important tax consequences. If the contractor does not provide you with an adequate accounting, only 50% of the meals and entertainment expenses will be deductible by him/her – but if he/she makes a full accounting, you only get to deduct half of the meals and entertainment expense.