A New York judge seems to think so. Administrative Law Judge Catherine M. Bennett has ruled that the eloquently named Nite Moves, a strip club in Albany, NY qualifies for the “dramatic arts” sales tax exemption under New York tax law.
Why? The choreography, of course. It takes a simple stripper and makes her an artist.
Judge Bennett wrote: “The fact that the dancers remove all or part of their costume during the performances, that the dance routines are seductive in nature and titillation of a patron is the outcome, simply does not render such dance routines as something less than choreographed performances, or remove them from the exception to the general rule of Tax Law §1105(f)(1).”
The decision means that the strip club/neo-art house will not have to pay more than $100,000 in state sales taxes for entrance fees to the club and private dances. That’s right. Cause those patrons of those private dances totally went there for the “art.”
The Department of Taxation and Finance has indicated that they are likely to appeal. You think?
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