Strip club dances must be taxed because they don't count as art like ballet does, according to New York's highest court
New York's highest court ruled Tuesday that strip clubs aren't entitled to sales-tax exemptions granted to higher-brow entertainment such as ballets and operas.
Lap Dances Subject to Tax - WSJ.com
In a 4-to-3 decision, the state Court of Appeals ruled against an Albany-area strip club, Nite Moves, which had challenged the state's sales-tax policy on constitutional grounds.
The state claimed the club's $11 cover charge and $20 lap dances were subject to an 8% sales tax. Nite Moves's attorney argued that the same tax code that exempts "dramatic or musical art performances," such as ballets, should also apply to strip-club performances. The club accused the state of acting as a dance critic and decreeing what counted as art.