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....An administrative law judge previously agreed with Nite
Moves, saying that "the fact that the dancers remove all or part of their
costume ... simply does not render such dance routines as something less than
choreographed artistic performances."
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