XiaNaphryz
LATIN, MATRIPEDICABUS, DO YOU SPEAK IT
Because the New York State Department of Taxation and Finance considers both of them to be sandwiches for sales tax purposes.
Ran into this link while browing through Eater:
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sandwiches.htm
However, back in 2006 in Massachusetts a judge ruled that burritos are not sandwiches!
http://loweringthebar.net/2006/11/judge_rules_bur.html
Just a moment of levity in the midst of current events.
Ran into this link while browing through Eater:
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sandwiches.htm
Introduction
Sandwiches are generally subject to sales tax. This bulletin explains what is considered a sandwich for sales tax purposes. Additional resources relating to sales of food and beverages (e.g., sales by restaurants or food stores, sales from vending machines, or sales of candy) are listed at the end of this bulletin.
What is considered a sandwich
Sandwiches 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.
However, back in 2006 in Massachusetts a judge ruled that burritos are not sandwiches!
http://loweringthebar.net/2006/11/judge_rules_bur.html
The dispute arose because the Panera Bread Companys Shrewsbury location has a clause in its lease that prevents the White City Shopping Center from providing space to any other "sandwich shops." In what was either a highly clever exploitation of a legal loophole by talented lawyers or a failure to read the lease, White City signed a lease with Qdoba Mexican Grill. (Considered but rejected at this point: a number of joke analogies to current immigration controversies.) Panera sued to enforce the sandwich-exclusion clause, which placed the issue of what constitutes a "sandwich" squarely before Superior Court Judge Jeffrey Locke.
"A sandwich is not commonly understood to include burritos, tacos, and quesadillas," wrote Judge Locke, since the latter "are typically made with a single tortilla and stuffed with a choice filling of meat, rice, and beans." As I have not yet read the decision itself, the use of the word "choice" may indicate some anti-sandwich bias on the judges part or it might simply be a description of the evidence, which was extensive. Judge Locke received testimony on the issue from expert witnesses including a Cambridge chef, a "former high-ranking federal agriculture official," and a number of other unnamed "food experts," as well as consulting Websters Dictionary.
Expert chef Chris Schlesinger may have turned the tide for Qdoba with his dramatic affidavit testimony. "I know of no chef or culinary historian," he stated, "who would call a burrito a sandwich. Indeed, the notion would be absurd to any credible chef or culinary historian." I doubted there was such a thing as a culinary historian until I remembered France, but this testimony still seemed vulnerable to a counter-affidavit from an incredible chef, but I guess Panera was not able to find one of those.
Just a moment of levity in the midst of current events.