Photo: alexbcthompson via flickr
It barely took a month for three New York Supreme Court judges to decide nude dancing is actually an art form and not just a sleazy way to spend a Saturday night.Too bad they were in the minority.
Last month, Nite Moves in Albany argued its entertainment was an art form and shouldn’t be subjected to state taxes.
But the court took no time at all to strike down Nite Moves’ clever legal manoeuvre in a 4-3 ruling.
In order to qualify as tax-exempt, Nite Moves needed to prove it had to charge admission fees for its performances, which it likened to choreographed dances.
But, in the majority opinion, the court found Nite Moves failed to prove the dances were choreographed works of art. The court also rejected the club’s argument that its “private room” fees were the same as admission charges.
But this is the real money quote from the majority, via Above The Law:
“If ice shows presenting pairs ice dancing performances, with intricately choreographed dance moves precisely arranged to musical compositions, were not viewed by the Legislature as “dance” entitled a tax exemption, surely it was not irrational for the Tax Tribunal to conclude that a club presenting performances by women gyrating on a pole to music, however artistic or athletic their practiced moves are, was also not a qualifying performance entitled to exempt status. To do so would allow the exemption to swallow the general tax….”
But some of the judges fought back, saying there was no difference between “highbrow dance and lowbrow dance.”
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