Many people go out to the theater to see a Broadway type show with the choreographed dancing like Cats or Les Miserables. They pay good money to see professionally trained actors and dancers to mezmorize you with choreographed dance moves. Although few people know, artistic performances get tax breaks in some states, and a particular establishment in New York is pushing the boundaries of this little known law.
A gentleman's club in Albany, NY called Nite Moves, is claiming that lap dances performed within the confines of the club should be tax-exempt because they are a choreographed artistic performance. They are pulling out this card now because they owe more than $300,000 in back taxes to the state. They have already argued the case in front of the Albany district court, where the judge has denied their exemption request of all owed taxes, and yesterday they argued their case in front of the State Supreme Court. Nite Move's lawyer, W. Andrew McCullough, said, "Nite Moves should qualify for the exemption that covers 'dramatic or musical arts performances.'" The court is still deciding, but the attorney for the state said that the club failed to make its case and is demanding the estimated $300,000 in back taxes. The ruling on this rather obscure tax case is expected next month.
I mean the performers that perform on Broadway have perfected their craft over many years practicing for countless hours, and I have no doubt that exotic dancers practice for hours perfected their type of dancing as well. Although they are two different types of dance and one is more widely accepted than the other, realistically they are both choreographed performances. Just because one type of dance goes along to french opera and the other goes to the beat of "Drop it Low Girl", should not qualify one to be tax exempt and the other to be taxable. Either tax both or tax neither. If this case is won by Nite Moves, it will start a trend throughout many states, causing adult club owners to flood the courts with similar cases.
You be the judge on this one... Let me know how you feel on this issue.
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