Interesting (2018) discussion here:
If the artists provide no services to you, then you would not need to issue a 1099. If you order the painting (request the work from the artist), then a 1099 would be in order.
See IRS reference link below.
Would you please confirm that this remains the case? We also have an art gallery and are hearing from many different sources that the tax code changed after the date of the internal audit guide the answerer used as a reference.
If the law did change, the IRS never updated that audit guide.