Taxable Event Question

Can someone help a total newbie here to understand what events on coinbase trigger a 1099?

Example. I have someone who sends me $900 worth of Bitcoin on coinbase. I have that sitting in there for a while and then buy something on Craigslist and pay that person with my $900 I’m Bitcoin.

Does that generate a 1099 from coinbase for the $900 or does that only happen when cashing out Bitcoin to my bank account?

Example 2. Someone said that of someone pays me in ETH and I convert it in coinbase to Bitcoin, I have “sold” ETH and that creates a taxable event.

We recently started accepting Bitcoin for my small business as well. Any funds we get fromt that are going to be transferred to our business savings account. I have no issue paying tax on it once, either with a 1099 from coinbase or as part of the profit and loss statement where it shows up in our bank account as income. But I don’t want to have to pay it twice. I mean I know I don’t have to pay it twice but who takes on the responsibility of explaining every “double transaction?”