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US court rules lap dances 'are not art' hence taxable!

June 11, 2011 - New York

Private lap dances are not artistic performances, and therefore should be subject to state sales tax, a state appeals court has ruled.

"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," Justice John Egan Jr. wrote in the Appellate Division ruling.

The decision caps a long running dispute between the state and an Albany-area strip club called Night Moves, reports the New York Daily News.

State officials charged that the club - an adult juice bar - owed the state 124,921 dollars in sales tax, plus interest for admission charges and private dance sales, reports the New York Daily News.

Club owners disputed the charge, arguing that its performances were "dramatic or musical arts performances" not subject to sales tax.

Egan rejected that argument.

"The record reflects that the clubs' dancers are not required to have any formal dance training and ... often rely upon videos or suggestions from other dancers to learn their craft," the judge wrote.


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