My company bought a car last year from a dealer who is an LLC. Do we issue a 1099 Misc to the car dealer?

Huh? Why would you ever issue a 1099 to a supplier?

Because, under the new health care law passed by Congress last year, such 1099s WILL BE REQUIRED, even for supply purchases and even if the supplier is a corporation.

However, that provision of the law is NOT effective for 2010, so, for now, no Form 1099-MISC is required for the purchase of the car.

I was not aware of this - it really is bizarre. I can only hope that Congress undoes this ridiculous new requirement. If not, it would take effect in January 2012.

You are not the only one hoping that. If that provision in the law is NOT over-turned, the IRS is looking at a exponential increase in the number of 1099s submitted. Even with computer support, they will NEVE be able to keep it straight; they barely do an adequate job under the current reporting requirements.