Strip club dances must be taxed because they don't count as art like ballet does, according to New York's highest court
Quote:
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.
Quote:
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.
Lap Dances Subject to Tax - WSJ.com
