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Lap Dance Tax Break: Denied By N.Y. State Court of Appeals!

October 24, 2012


Lap dances are not exempt from New York State business taxes, an appeals court ruled.

Yes, someone actually tried to claim they were ... citing some amazing legal grounds.

An adult lounge tried to claim that its services helped "promote cultural or artistic performances in local communities" and was thus exempt from taxation.

In a 4-3 decision, the state's highest court ruled that cover charges collected by the strip club in Albany and the cash its lap dancers earned didn?t qualify.

The judges pointed out that other forms of entertainment, such as baseball games, carnivals, ice shows and animal acts, are not exempt from taxes in N.Y.

If ice-skating shows with meticulously choreographed music and dance numbers aren?t exempt, then ?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,? their affirming opinion reads.

That's just an awesome quote.

The business owed over $124,000 in taxes. A majority of its revenue came from the $15 it collected on every $25 lap dance, with the other $10 going to the dancer.

Nite Moves also charges a $10 cover.

On a closing note:

  1. Nite Moves does not look un-shady at all.
  2. The strip club where Amanda works on Revenge is named The Beaver Dam. That's just hilarious.

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