The taxpayer should maintain a record of of their sales separate and apart from whatever the shop owner may report.
Instructions for IRS form 1099-NEC, page 7, states:
Specific Instructions for Form 1099-NEC
File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year.
• At least $600 in: 1. Services performed by someone who is not your employee (including parts and materials) (box 1);
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