I use Square to process credit cards. They do not issue a 1099K as my sales are under $20K and/or 200 transactions. Since they do not report to the IRS do I have to?

Yes, you do indeed have to report all your sales.  The point of the 1099-k is so that the IRS can make sure you are reporting at least that amount in sales.  Not receiving the form never relieves you of the obligation to report your actual sales, whether more or less than the 1099-k required amount.