Sold products for someone, going to receive a 1099k, what's the best way to write off what I paid them?

[NovaXP]

I sold products throughout the year for myself and another individual. All the transactions went through my PayPal, so I'm going to receive a 1099k at the end of the year. I made payments to them throughout the year for items I sold and kept a percentage of sales. I have kept track of every sale I made and payment I sent to them. To avoid getting taxed on the income that I passed on to them, I've gathered I either need need to file a 1099 NEC or MISC and issue it to them. Is this correct or is there a better way to do this? If this is the way to go, is the NEC or MISC more appropriate?

[Anonymous_]

Was this a contractor or someone from whom you purchased merchandise (products for resale)?

[NovaXP]

It was just a friend of mine that I was selling stuff for along side my own items. So I'm not sure what that would be classified as.

I did not purchase them from him, so I don't think it'd be considered resale. Would that be a contractor then?