New York Judges Rule Against Tax Exemption for Lap Dance

The New York State Court of Appeals has ruled that lap dances should not be exempt from state taxes, as they do not constitute art.

Owners of gentlemen's club chain Nite Moves, in Albany, had filed a suit claiming that lap dancers shouldn't pay VAT on their earnings, as they offer “dramatic or musical arts performances.”

Of the seven judges on the case, four ruled against giving lap dancers a tax exemption.

“A club presenting performances of women gyrating on a pole to music, however artistic or athletic their practiced moves are, was also not a qualifying performance,” they stated.

Others consider lap dancing an entertainment-related activity.

“That sort of discrimination on basis of content would surely be unconstitutional,” Judge Robert S. Smith argued.

Ice-skating shows in New York do not qualify for the state’s tax exemption either, LA Times reports.