Is lap dancing a form of dramatic art? That’s the question the New York State Court of Appeals will consider as it hears the appeal of Nite Moves, an Albany, N.Y.-area entertainment venue featuring female dancers, in which nonalcoholic beverages are sold.
As a result of a sales tax audit, the state found that Nite Moves had not properly paid sales tax on admissions, and assessed an additional $124,921 due for such taxes on the price of admissions. Nite Moves contested the assessment, on the grounds that they were exempt from the tax as a place of amusement featuring dramatic or musical arts performances. They also claimed that the admissions were exempt as a place of entertainment in which the sale of food or beverages was merely incidental to the entertainment.
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