Who Should Receive a 1099-NEC?
Although it is required by law that ALL independent contractors and business owners who pay a business $600 or more should provide the business with a 1099- NEC (formally 1099-MISC prior to 2020), it is well known that most beauty industry professionals do not abide by this law. So before you claim that you've never heard of this requirement, therefore, it must not be true, let me say that not having heard of it doesn't mean it isn't a legal requirement; it is, and if the IRS ever catches up with you, you will be severely fined.
Even if the salon owner where you rent a booth, or a suite refuses to provide you with their Tax ID number, you are still obligated by law to submit a 1099 showing how much in booth rent or salon suite rent you paid. Keep in mind that if you go through the process of submitting a 1099 on behalf of a salon owner that refuses to provide you with their Tax ID number, your relationship with the salon owner may be adversely affected, and you may be asked to leave. So make sure you understand the consequences of your actions even though you are required by law to do what's right.