New York Court Says Strip Club's Lap Dances are Taxable

Albany – A New York court says getting a lap dance isn't the same as taking in a ballet, so an alcohol-free strip club will have to pay the tax man.

Four Appellate Division justices agree with a decision by a state tax appeals commission that says dances onstage or in private rooms at a suburban Albany juice bar don't qualify for a tax exemption as "dramatic or musical arts performances."

The court says that among other reasons, the dancers aren't even required to have any formal dance training.

The case involves 677 New Loudon Corp., doing business as Nite Moves, and a tax bill of nearly $125,000 plus interest the state says it owes on lap dances and admission fees.

The club's attorney, W. Andrew McCullough, said Friday he'll probably appeal.