Two artists and one arts patron, photographed before an artistic performance in the Nite Moves club

You have to hand it to this New York strip club. Not only did they try to convince a court that lap dances, pole performances and other moves in its ladies’ repertoire are “art”, but they also argued that it should be exempt from sales taxes.

The Nite Moves strip club’s attorneys argued that strip club pole dancers “are choreographic performers just like ballet dancers” – adding that several of their dancers are trained in ballet, jazz and gymnastics. The lawyers also claimed that the strip club is “a place of amusement featuring dramatic or musical arts performances”.

Out of seven judges, three agreed with Nite Moves – suggesting that the state was differentiating between “highbrow” and “lowbrow” dancing.

But the other four judges outvoted them, saying it would be irrational for the tax tribunal to exempt every act that is considered a dance performance.

If ice shows presenting pairs ice dancing performances, with intricately choreographed dance moves precisely arranged to musical compositions, were not viewed by the Legislature as ‘dance’ entitled a tax exemption, surely it was not irrational for the Tax Tribunal to conclude that a club presenting performances by women gyrating on a pole to music, however artistic or athletic their practiced moves are, was also not a qualifying performance entitled to exempt status.

Nite Moves are now required to pay approximately R3,5 million in back taxes.

[Source: BuzzFeed]