Lap Dance Taxes

September 5, 2012 - 7:35 PM
This Wednesday, Sept. 5, 2012 photo shows Nite Moves Gentlemen’s club in Latham, N.Y., Wednesday Sept. 5, 2012. The New York strip club says its nude lap dances are an art form and should be exempt from state taxes. The state tax department and an appeals court disagree and want the Nite Moves club in Albany to pay $124,000. New York's highest court hears the arguments Wednesday. Tax officials say sales taxes are owed on so-called "couch sales," where patrons pay for private or lap dances. Nite Moves claims the dances are exempt under state tax law as "live dramatic or musical arts performances." The exemption also applies to theater or ballet. (AP Photo/The Albany Times Union, Michael P. Farrell) TROY, SCHENECTADY; SARATOGA SPRINGS; ALBANY OUT