I have contracted for the right to provide all catering services at a venue from January 1, 2011, through December 31, 2011. The price, amounts of food and beverages, and other catering specifics are determined on an event-by-event basis and are not included in the contract to provide catering services for the year. What sales and use tax rate will apply to my sales of alcoholic beverages beginning on July 1, 2011?

If the contract for the specific event is fully executed before July 1, 2011, and contains all material terms such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, the tax rate on the taxable price of alcoholic beverages is 6%.

If the contract for the specific event is fully executed on or after July 1, 2011, but prior to July 1, 2012, and it contains all material terms, such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, then the tax rate on the taxable price of alcoholic beverages is 9%.

If the contract for the specific event is fully executed on or after July 1, 2012, and contains all material terms such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, then the tax rate on the charge for the alcoholic beverages is 9% and the tax rate on all other charges is 6%.