Tax Law

Lap Dancing Is Taxable, Says NY Court of Appeals


Lap dancing does not promote culture, and is taxable, the New York Court of Appeals found Tuesday in a 4-3 ruling (PDF).

Nite Moves, the suburban Albany establishment that challenged the state tax law, owes the state $400,000 in back taxes. According to the Associated Press, private, 3-minute lap dances at Nite Moves cost $20.

The majority found that the state law in question applies to offerings like ballet, which promote community culture, the Associated Press reports. The state’s highest court notes that taxes do apply to many New York entertainment offerings, including amusement parks and sport events.

According to the dissent, the state tax law does not make a distinction between “highbrow dance and lowbrow dance.”

Hat tip: How Appealing.

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