Booth renter vs independent contractor

[Rosimartin_22]

I have a client who is a start-up esthetician beauty consultant in 2024. They rented space as an independent contractor, had their clientele, marketed themselves, established their sales license as a DBA, and made their hours. All transactions and payments received from services and products sold were funneled through the shop owner's scheduler and POS system. My client was set up as a provider for the POS system, not an administrator, all payments received were under the shop owner's name.  Does the shop owner provide my client with a 1099-NEC?

[JamesG1]

The taxpayer should maintain a record of of their sales separate and apart from whatever the shop owner may report.

Instructions for IRS form 1099-NEC, page 7, states:

Specific Instructions for Form 1099-NEC 

File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year. 

• At least $600 in: 1. Services performed by someone who is not your employee (including parts and materials) (box 1);