Tax dat ass! Lap dance laws.

• Author: Shackford, Scott
• Position: Citings - Brief article

WHAT'S THE difference between a stripper and a ballet dancer? According to the New York State Court of Appeals, one is subject to sales tax on her performance and the other is not.

In a 4-to-3 decision last October, the court ruled that lap dances at clubs or bars are not eligible for the sales tax exemption enjoyed by venues that provide "dramatic or musical arts performances." Responding to a challenge by a bar in Latham, New York, the court concluded that strippers' dances do not qualify as "choreographed performances."

Dissenting Judge Robert Smith objected to the idea that a tax exemption should be based on the cultural quality of a performance. "The only question in the case is whether the...