Does a company have to issue a 1099 for freight? I believe at one time this was excluded from the requirement. I would assume this is for paying a freight company for hauling.

But what about hiring an individual that provides his own vehicle for hauling? A company hires someone that has his own vehicle and trailer to haul products. or merchandise.

I also encounter this with farmers who hire someone who owns a cattle trailer and pickup to haul the farmer's cattle to market. Would a 1099 be required?