For the purposes of collecting sales tax, the State of New York maintains a list of what exactly counts as a sandwich:

  • 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.

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