1099-misc

In 2008 I purchased desks from an individual for $8,500. The invoice also included a delivery charge of $1,000 and an installation (assembly) charge of $1,200. Do I need to isseue this person a 1099-MISC for this? What amount would it be for? Thanks.

FSContr,

Did you ask your CPA?

If the purchased items are for personal use, a 1099-misc is not needed. But that does not seem to be the case here.

Here is an IRS Guide to Information Returns: http://www.irs.gov/efile/article/0,,id=98114,00.html

Thanks... you are correct, its not for personal use, its for a business.

My CPA is giving a very vague explanation of the 1099-Misc rules and I see alot of contradicting info online. I just want to make sure I do the right thing. In your opinion, would a company like Bloomberg require a 1099-Misc for services provided? I reiceved thier W-9 and they are listed as a Limited Partnership. I have simliar issues with companies listed as LLC's (sub categorized as Disregarded Entities/partnerships).

Thanks Clyde... as always your input is appreciated.