We pay a cable-internet company $4,300 each month, most of which is for a "fiber lease." I don't believe the cable TV portion is reportable, but what about the fiber lease? The vendor is an LLC partnership.

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It depends on what the “fiber lease” means. Do you mean that you are leasing space on another company’s fiber lines in conducting your business activities?   If so, that would be reportable as rent on form 1099-MISC.

However, the payments are for access to the internet, the IRS considers internet access to be purchase of merchandise, which is not reportable.

You are correct that the cable TV portion is not reportable—that is considered merchandise.

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