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NY top court says lap dance isn't art, is taxable

A sharply divided court in New York says lap dances don't promote culture in a community the way ballet or other artistic endeavors do, and so shouldn't get a tax break. WAMC's Dave Lucas has details.

The state's top court split 4 to 3. Dissenting justices conclude 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, an adult club in suburban Albany that was arguing its fees for admission and private dances are exempt from sales taxes.

The court majority says 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" meant to promote culture.

(c) 2012 Associated Press

Dave Lucas is WAMC’s Capital Region Bureau Chief. Born and raised in Albany, he’s been involved in nearly every aspect of local radio since 1981. Before joining WAMC, Dave was a reporter and anchor at WGY in Schenectady. Prior to that he hosted talk shows on WYJB and WROW, including the 1999 series of overnight radio broadcasts tracking the JonBenet Ramsey murder case with a cast of callers and characters from all over the world via the internet. In 2012, Dave received a Communicator Award of Distinction for his WAMC news story "Fail: The NYS Flood Panel," which explores whether the damage from Hurricane Irene and Tropical Storm Lee could have been prevented or at least curbed. Dave began his radio career as a “morning personality” at WABY in Albany.