According to New York’s Tax Bulletin ST-835, burritos are included in a list of sandwiches subject to sales tax. Standard sandwiches such as BLTs and Italian hoagies, along with all breakfast and flatbread sandwiches stand alongside burritos in this list.
Other debatable inclusions in the taxable sandwich list include hot dogs and gyros. The inclusion of such foods, which could be more accurately considered wraps, is apparently causing confusion. Vox accurately pointed out that burritos have more in common to sushi rolls than to sandwiches.
This isn’t the first time the debate as to whether burritos are sandwiches has raged. In 2006, a Massachusetts judge named Jeffrey Locke ruled that burritos and sandwiches are not in fact the same. Locke’s main argument is that sandwiches are defined by their bread, and burritos use tortillas instead of bread.
The USDA inspection and labeling guidelines have also attempted to define the burrito as akin to the sandwich, calling it a “Mexican style sandwich-like product.” What we want to know is what other foods will be roped into the title of sandwich. We may be soon living in a world where foods like crepes will be considered taxable sandwiches by New York State.