NY court: Lap dances are not art and are taxable

Business Law

Lap dances are taxable because they don't promote culture in a community the way ballet or other artistic endeavors do, New York's highest court concluded Tuesday in a sharply divided ruling.

The court split 4-3, with the dissenting judges saying there's no distinction in state law between "highbrow dance and lowbrow dance," so the case raises "significant constitutional problems."

The lawsuit was filed by Nite Moves in suburban Albany, which was arguing fees for admission to the strip club and for private dances are exempt from sales taxes.

The court majority said taxes apply to many entertainment venues, such as amusement parks and sporting events. It ruled the club has failed to prove it qualifies for the exemption for "dramatic or musical arts performances" that was adopted by the Legislature "with the evident purpose of promoting cultural and artistic performances in local communities."

The majority reached similar conclusions about admission fees to watch dances done onstage around a pole, as well as for lap dances or private dances.

W. Anderson McCullough, attorney for the club, said he and his client were bitterly disappointed by the judges' ruling.

Related listings

  • Alabama court reconsiders prepaid tuition ruling

    Alabama court reconsiders prepaid tuition ruling

    Business Law 07/12/2012

    The Alabama Supreme Court on Wednesday reopened a lawsuit over whether Alabama's prepaid college tuition program can pay less than full tuition for students. The court, in a 7-0 decision, told a lower court to look at whether state officials can retr...

  • Appeals court rejects waste storage at nuke plants

    Appeals court rejects waste storage at nuke plants

    Business Law 06/09/2012

    A federal appeals court on Friday threw out a rule that allows nuclear power plants to store radioactive waste at reactor sites for up to 60 years after a plant shuts down. In a unanimous ruling, a three-judge panel of the U.S. Court of Appeals for t...

  • German sues Macedonia in EU human rights court

    German sues Macedonia in EU human rights court

    Business Law 05/17/2012

    A German who claims the CIA illegally whisked him to a secret prison in Afghanistan appeared before Europe's human rights court Wednesday in what could be the final chapter of a case that has shed light on U.S. practices in the war on terror. Khaled ...

New Rochelle, New York Personal Injury Lawyers

If you or a loved one has been injured in an accident, contact Kommer, Bave & Ollman, LLP, in New Rochelle, New York, immediately. We can answer all your questions and work with you to determine if you have the grounds for a personal injury lawsuit. The attorneys at our firm are determined to resolve even the most difficult of cases. We will work closely with you to determine the best course of action to get your claim or case resolved in the most efficient way possible. We will fight for your right to compensation! No one should have to suffer a financial burden from the result of another person’s carelessness. The attorneys at Kommer, Bave & Ollman, LLP will aggressively fight to ensure that justice is served on your behalf.

Business News

New York & New Jersey Family Law Matters We represent our clients in all types of proceedings that include termination of parental rights. >> read