The instructions have two different statements under State or local sales taxes.
If state or local sales taxes are imposed on the service provider and you (as the buyer) pay them to the service provider, report them on Form 1099-NEC as part of the reportable payment.
However, if sales taxes are imposed on you (as the buyer) and collected from you by the service provider, do not report the sales taxes on Form 1099-NEC.
The thought process is that if you include the sales tax, the person receiving the form will be claiming sales tax as a deduction, first statement.
If the service provider does not pay sales tax, it would not be included, second statement.
@Natahleee
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