A New York state strip club says it should not have to pay tax, claiming an exemption for the performing arts…But the New York state tax department and an appeals court say $124,000 owed by Nite Moves does not fall under an exemption for “live dramatic or musical arts performances”.
Tax officials say the club paid taxes on non-alcoholic drinks but must also pay for admission and “couch sales”.
The exemption claimed by Nite Moves is usually applied to theatre performances or ballets.
The club is expected to ask a cultural anthropologist who has studied exotic dance – and visited the club – to testify on its behalf at the New York Court of Appeals.
An administrative law judge had previously ruled 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 performances…”
The tribunal said there was not enough proof that the dances were choreographed. An appeal court which upheld the tribunal’s ruling added that club dancers did not need to have formal training.
No doubt they will review video evidence daily – to, um, aid in their eventual ruling.
Cripes, this takes me back almost to when I moved my personal blog over here to WordPress. Back in 2008. The critical issue in Iowa was whether or not stripping was an art form – which therefore allowed public performances.