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A hot sandwich to go would be taxable, while a prepackaged, cold one would not — but a cold sandwich becomes taxable if it has hot gravy poured onto it. Cold foods to go are generally not taxable — but hot foods that have cooled are taxable (meaning a cold sandwich slathered in “hot” gravy that has cooled to room temperature is taxable). Cold, non-carbonated, non-alcoholic beverages to go aren’t taxable. Hot beverages to go are, but coffee and tea are specifically exempted from taxation. Soup, however, is taxable. Hot soup that has cooled? Still taxable. But, the BOE specifically informs SF Weekly, cold soups such as gazpacho are exempt.
Why Is Split-Pea Soup Taxable and Gazpacho Isn’t? - San Francisco Restaurants and Dining - SFoodie
Srsly, who wants hot gravy on a cold sandwich? Tax the shit out of them!
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The sandwich that another person prepares is not “preconsumed” in the same way.
The Food & Drink Issue - Interactive Feature - NYTimes.com
The Times explains, citing a Carnegie Mellon study, why sandwiches made by another individual tends to taste better.
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Pfizer to shut major Sandwich site, home of Viagra - Yahoo! News UK
I love this funny-cryptic headline. It makes it seem like Viagra, who used to live in a sandwich, is now homeless.
