No, probably not. This is a
question about whether you need to issue Form 1099-MISC forms for payments your
business made. If a business makes
payments for services (not merchandise) to a non-incorporated entity for $600
or more in a year, the business needs to file a Form 1099-MISC to report these payments
to the payees and the IRS.
You would report your building lease expense as an expense in
your business. The building lease payment would not be 1099-reportable because it most likely would be made to an incorporated entity.