1099's are not issued for the sales of tangible personal property.
The 2010 rules which would have required the reporting were part of Obamacare but were repealed by congress before they took effect after they were informed how unworkable and expensive they would be for business. Of all the stupid tax laws and regulations I've seen in my 43 years as a CPA this was the most profoundly stupid that could have been imagined. The record keeping would have been almost impossible for both small and large businesses because a 1099 would have to be sent to every vendor from whom ANY purchase was made.
