Barter and Trade of Services on a daily basis as explained by the Internal Revenue Service is happening whether one knows how to do it or not. The 1099-B is based upon a fair market value as determined by common people in the community nearest you. The number one failure of knowing what is fair and equal is not having a list of products or services you offer daily. This is usually done by having a website, store front, business add listing periodically, and so on. Each time cash or cards are used in transactions, this is considered 1099-B barter and exchange as well. All things are valued. Learn how to evaluate services and products in your local area by fair market value to determine how to set your rates.