Good news for those who love sandwiches -- New York state has kindly defined for you what exactly a sandwich is.
"Sandwiches include hot and cold sandwiches of every kind that are prepared and ready to be eaten, whether made on bread, bagels, on rolls, in pitas, in wraps, or otherwise, regardless of the filing or number of layers," says the state.
That, of course, is not all. "A sandwich can be as simple as a buttered bagel or roll, or as elaborate as a six-foot, toasted submarine sandwich." Wait, a buttered bagel is a sandwich?! To add insult to injury, the state refers to hero sandwiches as "submarine sandwiches" and "hoagies" like this is Philadelphia or something.
The state then gave a list of common sandwiches, which include the standards (PB&J, cold cuts), the supremes (heroes, Ruebens) and the strange (croissant sandwiches, bagels and burritos).
Also, just a heads up, sandwiches generally cannot be purchased for resale, so don't even try to sell off your sloppy seconds.
Yes, apparently deliciousness can be taxed.