albany, and thanks to the new york state government we now know what a sandwich is. officials say they have come up with a list. now it is official in new york state to clarify which foods are sandwiches, therefore subject to sales tax. the list includes traditional sandwich, for instance, this one. this is one of the sandwiches which we were enjoying during world cup today. bl ts and pbjs are a sandwich. this is a bagel with a smear. a bagel is a sand witch. if the bagel has butter or a roll with butter, also sandwich. that's a sandwich. this, however, not sandwich. this is pizza. it is not a sandwich. an open-faced sandwich is a sandwich, therefore requires taxation, pizza not a sandwich. this either appears to be broccoli cheddar. not a sandwich. this is soup; burrito, qualifies