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<p>[QUOTE=&quot;justafarmer, post: 1018934, member: 3926&quot;]When a grocery store sells a customer groceries - the grocery store is not making a payment for goods or services - it is the customer that is making the payment for goods and services. </p><p><br /></p><p>Therefore </p><p>The grocery store does not have to file a 1099 on the transaction because they didn&#039;t make the payment.</p><p>The customer does not have to file a 1099 on the transaction because the payment for the goods or services was not made in the course of conducting a trade or business.[/QUOTE]</p><p><br /></p>

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