Tucked into the healthcare reform bill was a provision which is going to require everyone in business to issue Forms 1099 to anyone from whom they buy more than $600 in goods during the calendar year, effective 1/1/2012.
The penalties for noncompliance are severe, and summarized here.
This means that if you are a startup, and you buy some new PCs from the Microsoft store, you are going to have to issue a Form 1099 to Microsoft.
Please see full publication below for more information.