1099 for dumpster service?

[Stephen R.]

I hired a carting company to provide dumpsters for a rehab project. The company never sent me a completed W9. When I again requested one the provider told me his accountant told him one is not necessary as the carting service should be deducted as material. The online research I did seems to indicate a regular trash removal service would qualify as a utility and therefore not require a 1099, but a non-utility service such as a dumpster rental would necessitate one, although it’s not entirely clear.

Am I required to provide a 1099 for a dumpster rental service?