You paid a registered business that pays their own taxes and reports their own income, sales tax was paid, you were the customer. For business to business tran

You paid a registered business that pays their own taxes and reports their own income, sales tax was paid, you were the customer. For business to business transactions for contract work or person to person transactions beyond a certain threshold, 1099s are legally required. The difference is if you’re hiring “some guy” vs being a customer of a business.