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Business & farm
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.
https://www.irs.gov/pub/irs-utl/artgalleries.pdf
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‎June 1, 2019
11:15 AM