TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, July 24, 2014

NPR: Burritos, Sandwiches and Taxes

Planet MoneyNPR Planet Money, How the Burrito Became a Sandwich:

We all know what a sandwich is. It's something delicious, slapped between two slices of bread.

But when it comes to taxes, nothing is simple.

Today on the show, what regulating sandwiches and all other takeout food tells us about taxation. And how something as simple as the sandwich sales tax ends up spawning a complicated list of definitions, interlocking exemptions and rules which somehow transform the burrito into a sandwich in the eyes of the law.

(Hat Tip:  Alice Abreu.)

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Ah, the old Burrito vs. Sandwich dispute. For an earlier, non-tax battle along these lines check out the Superior Court of Massachusetts's opinion in White City Shopping Center, LP v. PR Restaurants, LLC dba Bread Panera, 21 Mass. L. Rep. 565 (2006).

Posted by: Peter | Jul 24, 2014 7:13:06 AM