I also LOVE tomatoes!
Okay, here is the deal with tomatoes.
Botanically speaking, a tomato is the ovary, together with its seeds, of a flowering plant: a fruit or, more precisely, a berry. However, from a culinary perspective, the tomato is not as sweet as those foodstuffs usually called fruits and it is typically served as part of a main course of a meal, as are vegetables, rather than at dessert. As noted above, the term "vegetable" has no botanical meaning and is purely a culinary term.
This argument has led to actual legal implications in the United States. In 1887, U.S. tariff laws that imposed a duty on vegetables but not on fruits caused the tomato's status to become a matter of legal importance. The U.S. Supreme Court settled this controversy in 1893, declaring that the tomato is a vegetable, using the popular definition which classifies vegetable by use, that they are generally served with dinner and not dessert. The case is known as Nix v. Hedden (149 U.S. 304). Strictly speaking, the holding of the case applies only to the interpretation of the Tariff Act of March 3, 1883, and not much else. The court does not purport to reclassify tomato for botanical or for any other purpose other than paying a tax under a tariff act. However, the Nix v. Hedden ruling is recognized by the USDA [10].
The tomato has been designated the state vegetable of New Jersey. Arkansas takes both sides by declaring the "South Arkansas Vine Ripe Pink Tomato" to be both the state fruit and the state vegetable in the same law, citing both its botanical and culinary classifications. In 2006, the Ohio House of Representatives passed a law that would have declared the tomato to be the official state fruit, but the bill died when the Ohio Senate failed to act on it. Tomato juice has been the official beverage of Ohio since 1965. A.W. Livingston, of Reynoldsburg, Ohio played a large part in popularizing the tomato in the late 1800's.
But due to the scientific definition of a fruit and a vegetable, the tomato still remains a fruit when not dealing with US tariffs. Nor is it the only culinary vegetable that is a botanical fruit: eggplants, cucumbers, and squashes of all kinds (including zucchini and pumpkins) share the same ambiguity.
