[jeffkrol]

On the lighter side of taxation..
At first I thought they had a good case .. but according to the majority..:

“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,” the majority wrote.

The exemption:

While the state imposes a sales tax on any admission charge greater than 10 cents for the use of a “place of amusement,” the Legislature created an exemption for “dramatic or musical arts performances,” according to the ruling.

Personally I see their "fact" as another unfair discrimination.. but it all boils down to money:

The majority said qualifying the dances as artistic performances would “allow the exemption to swallow the general tax” since other forms of entertainment not specified by the Legislature would ask to be spared from the levy.

Dissent:

Court of Appeals Judge Robert S. Smith disagreed with the majority, saying the tribunal’s ruling “makes a distinction between highbrow dance and lowbrow dance that is not to be found in the governing statute and raises significant constitutional problems.”

Strip-Club Fees Aren?t Tax Exempt, N.Y. Top Court Rules - Businessweek

Brought to my attention via "The Colbert Report" Thurs.........