We finally have the answer to eternal question of what constitutes a sandwich? For years, people have argued whether a hotdog or a burger on a bun is a sandwich? Is a taco a sandwich? All good questions that until now was just a matter of opinion. Finally, a governmental authority has weighed on this discussion.
The Department of Taxation and Finance of the Empire State (also known as New York State) has affirmatively defined a sandwich (Tax Bulletin ST-835 (TB-ST-835)). It is important to New York State since sandwiches are subject to sales tax.
Without further commentary, the Department of Taxation and Finance of New York considers a sandwich to include cold and hot sandwiches of every kind that are prepared and ready to be eaten, whether made on bread, on bagels, on rolls, in pitas, in wraps, or otherwise, and regardless of the filling or number of layers. A sandwich can be as simple as a buttered bagel or roll, or as elaborate as a six-foot, toasted submarine sandwich.
Some examples of taxable sandwiches include:
- common sandwiches, such as:
- BLTs (bacon, lettuce, and tomato sandwiches);
- club sandwiches;
- cold cut sandwiches;
- grilled cheese sandwiches;
- peanut butter and jelly sandwiches
- salad-type sandwiches (e.g., chicken, egg, ham, and tuna);
- bagel sandwiches (served buttered or with spreads, or otherwise as a sandwich);
- burritos
- cheese-steak sandwiches;
- croissant sandwiches;
- fish fry sandwiches;
- flatbread sandwiches;
- breakfast sandwiches;
- gyros;
- hamburgers on buns, rolls, etc.;
- heroes, hoagies, torpedoes, grinders, submarines, and other such sandwiches;
- hot dogs and sausages on buns, rolls, etc.;
- melt sandwiches;
- open-faced sandwiches;
- panini sandwiches;
- Reuben sandwiches; and
- wraps and pita sandwiches.
This tax bulletin definitely includes many items that were under discussion and subject to many bar arguments over time.
Fortunately or unfortunately, depending on your position, New York does not answer all of the sandwich questions. For example is a chicken and waffles dish in which the chicken is placed between two waffles pieces a sandwich? I am off to my local bar to gain more insight!!
