Gothamist

A non-profit newsroom, powered by WNYC.

Gothamist

WNYC Listen Live

Donate

 

 

Food

What Is A Sandwich? The NY State Dept. Of Taxation Enlightens Us


By

Nell Casey

Published Jun 25, 2014

Modified Jun 26, 2014


Share

FacebookTwitterRedditEmail


Never miss a story

 Email address

By submitting your information, you're agreeing to receive communications from New York Public Radio in accordance with our Terms .

 

Sergey Peteran/Shutterstock


By

Nell Casey

Published Jun 25, 2014

Modified Jun 26, 2014


Share

FacebookTwitterRedditEmail


We rely on your support to make local news available to all

Make your contribution now and help Gothamist thrive in 2026. Donate today

Gothamist is funded by sponsors and member donations

Navigating the tax landscape can be challenging. Celebs get confused, corporations miss the point. But luckily, here in New York State, we have the Department of Taxation and Finance to shed light on some of the murkier aspects of taxation, namely: sandwiches. The agency issued an entire tax bulletin—unearthed by Reddit user danwin—that defines the sandwich once and for all to...people who apparently don't know what sandwiches are.

For our general elucidation: "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." Fair enough, that seems pretty clear. But that wasn't enough for the Department of Sandwiches, which then went on to list possible types of sandwiches, "as simple as a buttered bagel or roll, or as elaborate as a six-foot, toasted submarine sandwich."

Types of taxable sandwiches include: BLTs, PB&J, gyros, breakfast sandwiches, Reubens, cheese-steaks and so forth. Nothing shocking there. Hot Dogs, sausages on buns, "fish fry" sandwiches, burgers and bagel sandwiches (either with spreads or fillings) also make the cut. Also, burritos. I guess that's like a wrap?

We called the Department of Dagwoods for some insight on how this list came to be and spokesperson Cary Ziter was kind enough to illuminate the finer points of The Great Sandwich List. "There's a long list of different tax bulletins on different subjects that are meant to give the general public and merchants and business people guidance as to what is taxable and what is not taxable," Ziter explained. "It's trying to stress the point that all sandwiches are generally subject to sales tax, that's the message you want to get across. So if you're running a bodega in the Bronx or a grocery store in Queens or a small gas station in Buffalo you have an understanding of what the law covers."

So what about items not included on the list, like tacos. Are tacos sandwiches? "What's that place down in Times Square? Chevy's? The big Mexican restaurant down there? If you order the three taco special, that's going to be a sales taxable event and it's going to be charged whatever the rate of sales tax is in NYC [Ed. Note: it's 4.5%]," Ziter illuminated. THE TACOS ARE TAXABLE, PEOPLE!

"It certainly starts out forcefully, I think, in the sense of guidance and try to help the public understand that pretty much all sandwiches are covered." Pretty much? Ziter didn't want to get into any minutia, so he left us wondering about a few possible sandwich designations. Does the New York State Department of Taxation, Finance and Hoagies consider Ice Cream Sandwiches sandwiches? What about Ramen Burger? The Quesarito? Oddly-named deli creations? And finally, how many god damn sandwiches do we have to make until the Department finally puts a ring on it?

Tagged

new york state department of taxation and finance

sandwiches

original


Nell Casey

Read more

Gothamist is funded by sponsors and member donations


Gothamist is funded by sponsors and member donations


MORE food

Where are the cheapest drinks in NYC? A new report details the city's average prices.

The median price of a cocktail in the city is now $16, and $9 for a draft beer.

By

Hannah Frishberg

Published Oct 19, 2026 at 1:31 p.m. ET


North African restaurants are rare in NYC. These 10 are the best.

Egyptian, Moroccan, Algerian and Tunisian food is delicious but underrepresented in the city.

By

Robert Sietsema

Food

North African restaurants are rare in NYC. These 10 are the best.

Egyptian, Moroccan, Algerian and Tunisian food is delicious but underrepresented in the city.

By

Robert Sietsema


10 dishes that demonstrate the delicious diversity of curry in New York City

By

Robert Sietsema

Frozen yogurt is back in New York City. So are the super long lines.

By

Sonia Rao

5 NYC banana puddings as good as Magnolia's

By

Hannah Frishberg


Never miss a story

Catch up on the most important headlines with a roundup of essential NYC stories, delivered to your inbox daily.

Sign upEmail address

By submitting your information, you're agreeing to receive communications from New York Public Radio in accordance with our Terms .