New York strip club seeks 'dramatic arts' tax exemption

A stripper on a pole file pic Is this art? The club's owners plan to ask a cultural anthropologist to give evidence in court

A New York state strip club says it should not have to pay tax, claiming an exemption for the performing arts.

But the New York state tax department and an appeal court say $124,000 (£80,000) owed by Nite Moves does not fall under an exemption for "live dramatic or musical arts performances".

The dispute is due before the state's highest court on Wednesday.

Tax officials say the club paid taxes on non-alcoholic drinks but must also pay for admission and "couch sales".

The exemption claimed by Nite Moves is usually applied to theatre performances or ballets.

The club is expected to ask a cultural anthropologist who has studied exotic dance - and visited the club - to testify on its behalf at the New York Court of Appeals.

An administrative law judge had previously ruled that "the fact that the dancers remove all or part of their costume... simply does not render such dance routines as something less than choreographed performances."

But the Tax Appeals Tribunal said the club had not adequately proved that it qualified for the exemption.

The tribunal said there was not enough proof that the dances were choreographed. An appeal court which upheld the tribunal's ruling added that club dancers did not need to have formal training.

It is expected that the high court will take about a month before issuing a decision.

More on This Story

More US & Canada stories

RSS

Features

  • Alana Saarinen at pianoMum, Dad and Mum

    The girl with three biological parents


  • Polish and British flags alongside British roadsideWar debt

    Does the UK still feel a sense of obligation towards Poles?


  • Islamic State fighters parade in Raqqa, Syria (30 June 2014)Who backs IS?

    Where Islamic State finds support to become a formidable force


  • Bride and groom-to-be photographed underwaterWetted bliss

    Chinese couples told to smile, but please hold your breath


  • A ship is dismantled for scrap in the port city of Chittagong, BangladeshDangerous work

    Bangladesh's ship breakers face economic challenge


BBC © 2014 The BBC is not responsible for the content of external sites. Read more.

This page is best viewed in an up-to-date web browser with style sheets (CSS) enabled. While you will be able to view the content of this page in your current browser, you will not be able to get the full visual experience. Please consider upgrading your browser software or enabling style sheets (CSS) if you are able to do so.