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1099 Requirement - defn of merchandise

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    1099 Requirement - defn of merchandise

    According to the instructions for 1099s (2011), a person is not required to report on payments for merchandise - but I do not find a definition of merchandise.

    examples: person has a auto/truck repair service - purchases parts from a non-corporation - is this an example of 'merchandise'?

    person owns a bar/restaurant - purchases liquor/beer/food from non-corporations - is this within the meaning of 'merchandise'?

    Would appreciate citations.

    Thank you in advance.
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