Despite what you and I may think, lap dances are not a form of art according to the New York State Supreme Court.

Nite Moves, a strip club in the state capital of Albany, filed a lawsuit that said it was not required to pay taxes on money it earned from entrance fees and private dances. They claimed that their exemption status was due to "dramatic or musical arts performances" that were performed on the site. Those performances are considered tax-free in the state.

However in a 4-3 decision, the court ruled that the club did not comply "with the evident purpose of promoting cultural and artistic performances in local communities" that would allow it tax exempt status.

Of course the representatives of the club were not happy with the ruling. They have not decided whether or not they appeal to the supreme court, or prepare a better case for the tax tribunal.

Right now the club owes the state $124,000 in taxes, plus interest. It was worth the effort ladies, but if that's the case I want tax free status on my earnings here at the station!

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