In a decision that equates pole dancing with a dramatic or artistic performance, a New York judge has determined that cover charges imposed by a strip club are not subject to state sales taxes. The judge determined that Nite Moves qualifies for a "dramatic arts" sales tax exemption after she reviewed DVDs of exotic dancers, material from the Web site PoleJunkies.com and testimony from Nite Moves' primary witness, a Columbia University-trained cultural anthropologist and dance expert.
Fees for Strippers' 'Art' Found Exempt From Sales Tax
New York Law Journal
March 27, 2009