The Bizarre List of What New York Considers a "Sandwich"

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Photo: ms thang

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.

Matt Coneybeare

Matt Coneybeare

Founder, Publisher and Editor-in-Chief

Matt enjoys exploring the City's food scene with his Wife and the outdoors with their three dogs. He is an avid marathon runner, and spends most of his time working from a treadmill desk at home.

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