Court to decide whether lap dance is tax-exempt

09/05/2012 // West Palm Beach, Florida, US // JusticeNewsFlash // Justice News Flash // (press release)

Albany, NY – New York’s highest court is set to hear arguments this week over whether a strip club must pay $124,000 in back taxes or if it meets qualifications for being tax-exempt. As reported by the Associated Press (AP), the Nite Moves club in Albany is claiming that lap dances are an art form that should qualify for state tax exemptions; however, an appeals court previously ruled against the club in the case.

The Appellate Division court is quoted by the AP as stating of the club’s purported failure to provide evidence that it qualified for the exemption in its ruling last year, “In our view, there can be no serious question that — at a bare minimum — petitioner failed to meet its burden of establishing that the private dances offered at its club were choreographed performances.”

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