New York Court: Lap Dances Are Not Art

A New York appeals court has ruled that lap dances are not an artistic performance and are therefore not exempt from state tax. A 4-3 ruling by New York’s top court determined that Nite Moves strip club must pay a $124,000 bill for not paying proper sales tax on club admission and private dances. The Albany strip club claimed they did not owe the state tax because the strip club is “a place of amusement featuring dramatic or musical arts performances.” I have to say I agree with dissenting Judge Robert Smith, who said that the majority opinion “raises significant constitutional problems” because it makes a distinction between lowbrow and highbrow dance. I’ve seen strip teases that were things of beauty, and ballets that were the terpsichorean equivalent of Minnie’s shit pie.

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