Investors & landlords

OK, I too am confused by this response. 

 

So if we use an "Incorporated" Business to do repairs, we do NOT need to send the company/person a 1099-NEC  ?  I assume these are businesses that have Business Licenses to operate? So How about this example:  We use a Gardening person to cut the grass at our Rental. Pay him $70/month over 12 months = $840 for the year.  I have receipts from paying him.  But He is NOT incorporated, just a regular service he does for many owners.  Am I required to send HIM a 1099-NEC ?