No, your meals and lodging are not taxable benefits. Here is the exact wording of the IRS ruling.
Meals are excludable from wages of the employee if they are provided:
? On the employer's business premises, and
? For the employer's convenience.
Lodging excludable from wages of employee if it is provided:
? On employer's business premises, and
? For employer's convenience, and
? Required as a condition of employment.
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Here is a link to the publication that addresses this issue. Your particular question is on page 31.