NY court to decide if lap dance is tax-exempt art
They may never be confused with "Swan Lake," but an upstate New York strip club says its nude lap dances are every bit as much an art form and should be exempt from state taxes.
So far, the state tax department and an appeals court disagree and want the Nite Moves club in Albany to pay up $124,000 it says it owes taxes.
New York's highest court gets a shot at the arguments Wednesday when the two sides face off at the Court of Appeals.
Tax officials say sales taxes were paid on the club's non-alcoholic drinks, but are also owed on admission and so-called "couch sales," where patrons pay for private or lap dances.
Nite Moves claims the dances are exempt under state tax law as "live dramatic or musical arts performances." The exemption also applies to theater or ballet. The club is relying on testimony from a cultural anthropologist who has studied exotic dance and visited Nite Moves.
W. Andrew McCullough, an attorney for Nite Moves, said the impact of the eventual court ruling probably won't be widespread because most establishments featuring exotic dancers sell alcohol where other tax rules apply.
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