Thank you for your reponse, Victor. I should have read the instructions in more detail before posting a question. My further research provides the clarification I was looking for but does not fully agree to your response.
The 2019 1099-MISC instructions indicate that Box 7 should include payment for services, including payment for parts or materials used to perform the services if supplying the parts or materials was incidental to providing the service.
(I was not asking where to deduct the expenses on our tax return -- only how to report it on the 1099-MISC to the contractor.)
