Is a hotdog a sandwich? Yes, according to New York State law, it is.

Written by Colligan Law on . Posted in Articles, News

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By Robert Townsley

As summer is arriving, and with Memorial Day, 4th of July, and the 2017 Nathan’s Hotdog Eating Competition to look forward to, it’s time to tackle some of life’s biggest questions. Is a hotdog a sandwich? If not, then what exactly is a sandwich?

Believe it or not, on April 13, 2011, the New York State Department of Taxation and Finance, Taxpayer Guidance Division actually published a formal Tax Bulletin on this matter.

According to the Tax Bulletin, “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.”

The Tax Bulletin then goes on to list some examples of taxable sandwiches including:

  • 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.

It should be pointed out that that the Department of Taxation and Finance stated that “sandwiches generally cannot be purchased for resale.” So please take necessary precautions when purchasing a used sandwich or eating way too many “hotdog sandwiches” this summer.