The 7-Layer Burrito is a large, meatless burrito filled with beans, sour cream, lettuce, tomato, guacamole, the three cheese blend and seasoned rice.
7-Layer enthusiasts are divided on the question of whether the tortilla counts as one of the seven layers. However, given that there are seven distinct layers within the burrito, excluding the tortilla, there appears to be a rough consensus that the tortilla is not itself a layer.
Taco Bell's sour cream contains gelatin, which is an animal biproduct. Vegetarians that don't want to consume this should hold the sour cream when ordering.