In Tax Bulletin ST-835, the New York State Department of Taxation and Finance discusses exactly if, when and how the sale of a sandwich is taxable. As such, they needed to clearly define what is classified as a "sandwich", and the list is not as short as you would think…
- 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.
In case you missed it, New York considers burritos, gyros, and hot dogs to be sandwiches.
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