When I did my shop I was surprised I was not charged tax on my sandwich. I looked up the rule under California law and it seems if it is cold, not part of a combo and in a place which is mostly take out there should be no tax. My sandwich was rung up as take out even tho I told them I was eating it there. Having an extra $1.50 to spend was a happy surprise.Thinking back I suppose when I get take out it is almost always hot food so I was not aware of this.