I am a caterer and I provide a detailed listing of all of the items that I use in catering an event for my customer. Included in my itemized bill are charges for the food and beverages that I provide, as well as charges for the equipment and supplies that I use and the charges for the servers and the bartenders. How do I apply the different tax rates to my operation?

For sales made before July 1, 2012, itemized charges for equipment, supplies, and labor that are directly and predominantly related to the sales of alcoholic beverages should be taxed at the 9% rate. Itemized charges for equipment, supplies, and labor that are directly and predominantly related to the sales of food and non-alcoholic beverages should be taxed at the 6% rate.

For sales made on and after July 1, 2012, itemized charges for alcoholic beverages are subject to tax at the 9% rate and all other charges are subject to tax at the 6% rate.