Yes. You should if you pay above $600 last year. I believe it's required by the IRS. Here is an excerpt from a tax law website.
Who are you required to send a Form 1099? You are required to send Form 1099 to vendors or sub-contractors during the normal course of business you paid more than $600, and that includes any individual, partnership, Limited Liability Company (LLC), Limited Partnership (LP), or Estate. What are the exceptions? The list is fairly lengthy, but the most common is that you don’t need to send a 1099 to: Vendors operating as S or C-Corporations (you’ll find their status out when you get a W-9…see below) Sellers of merchandise, freight, storage or similar items.
Who are you required to send a Form 1099? You are required to send Form 1099 to vendors or sub-contractors during the normal course of business you paid more than $600, and that includes any individual, partnership, Limited Liability Company (LLC), Limited Partnership (LP), or Estate.
What are the exceptions? The list is fairly lengthy, but the most common is that you don’t need to send a 1099 to:
Vendors operating as S or C-Corporations (you’ll find their status out when you get a W-9…see below)
Sellers of merchandise, freight, storage or similar items.