Whether at a small weekly or a major metro daily, if you are buying photography you have certain responsibilities. If you don't already have one, you should develop a company policy and make sure that everyone is aware of it. Your company can be liable for thousands of dollars someone on your staff misuses a photo.
For tax purposes this is an important distinction. Read up on how the IRS defines the two [PDF]. If you treat an independent contractor like an employee your company will be liable for back taxes.
These are not required for editorial use of photographs, but there may be circumstances where you need them.
