Tax-Exempt Lap Dances




(Latham, New York) A local strip club called Nite Moves claims that nude lap dancing is an art form and should be exempted from state taxes.

Nite Moves claims lap dances are exempt under state tax law as "live dramatic or musical arts performances." The exemption also applies to theater or ballet. The club is relying on testimony from a cultural anthropologist who has studied exotic dance and visited Nite Moves.[…]

At Nite Moves, a windowless building with a small stage and a pole, the dancer said they work as independent contractors and share fees and tips with the house. A lap dance was listed at $20 for a private minute. Just because it's nude or erotic doesn't mean it's not art, the dancer said, noting art galleries commonly have works that are both.

Another dancer, in stiletto sandals and skimpy bikini fringed with fabric, shook her hips and twirled around the pole to slow rock music. She upbuttoned her top, but rebuttoned it and left the stage shortly after TV news crews arrived.

I believe tax relief for small businesses is desirable.