Back in 2008 a grad student found out that a specific Subway restaurant somewhere in California was giving away cold sandwiches for free. Well, not exactly giving away.
As it turned out, the owner of that fast food restaurant had put up a flyer that was saying the following statement – all cold Subway sandwiches were served without any tax charges if the customer ordered them to go. In other words, the non-heated cold sandwiches were given for free only if the customer decided he/she will not eat them on the premise of the restaurant. This rule actually kills the whole point of going to Subway instead of buying a cold pre-wrapped sandwich at your local supermarket. As it turns out, restaurants, bakeries and coffee shops shouldn’t really tax customers for cold uncooked food.
However, according to the law, it’s up to the shop’s owners to decide on such rules.