NY Top Court Says Lap Dance Not Art, Is Taxable

A sharply divided court in New York says lap dances don't promote culture in a community the way ballet or other artistic endeavors do so shouldn't get a tax break.     

The court split 4-3, with the dissenting judges concluding there's no distinction in state law between "highbrow dance and lowbrow dance,'' so the case raises "significant constitutional problems.''     

The lawsuit was filed by Nite Moves, an adult ``juice bar'' in suburban Albany that was arguing its fees for admission and private dances are exempt from sales taxes.     

The court majority says taxes apply to many entertainment venues, such as amusement parks and sporting events.

It ruled the club has failed to prove it qualifies for the exemption for "dramatic or musical arts performances'' meant to promote culture.