A buttered bagel is a sandwich but not an unsliced bagel–unless you eat it in the store. Subject to the New York State sandwich tax, so too are burritos, wraps, BLTs and buttered rolls. Plan to buy fudge? You will pay a sales tax in New York.
Recently, Connecticut legislators were pleasantly surprised because an increase in the cigarette tax generated more revenue than they expected. You might say that the results were predictable. However, if a state increases taxes, it is possible that consumers