The gyrations of a pole dancer may be difficult, but that does not make them art, a New York tax appeals board has concluded in rejecting a judge's finding that exotic dancing qualifies for a sales tax exemption. The two-member Tax Appeals Tribunal held that the routines performed nude or nearly nude by dancers at the Nite Moves club were largely learned from other dancers or via the Internet, and not the type of carefully arranged and practiced patterns of movement normally equated with the art of dance.
Pole Dancing Is Not Art, N.Y. Tax Appeals Panel Rules
New York Law Journal
April 27, 2010