maglib
Level 11

Business & farm

is the contractor an individual or incorporated? Federal laws require you to send 1099Misc still.  <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i1099msc_17.pdf">https://www.irs.gov/pub/irs-pdf/i1099msc_17.pdf</a>... state may not require one but the Fed rules still apply.  Don't worry about the state as long as you send IRS version.
**I don't work for TT. Just trying to help. All the best.
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I am NOT an expert and you should confirm with a tax expert.