This page has been archived and commenting is disabled.
Taxman Strips Exotic Dancers' Write-Down
In what will likely cause riots on the streets of New York City, the Court of Appeals has upheld that strip clubs could not longer claim a tax exemption as its stage and couch dances did not merit a 'musical arts performance' exemption. As Bloomberg BusinessWeek reports: "It is not irrational for the tax tribunal to decline to extend a tax exemption to every act that declares itself a ‘dance performance,’" the Court of Appeals said in a 4-3 decision. The sticking point, apparently, was the fact that the 'private dances' were the same as those supposedly 'choreographed' on stage (which doesn't seem such a bad thing to us?) but like the Tax Tribunal we haven't observed them or have personal knowledge of such VIP-room activity entertainment. The majority said qualifying the dances as artistic performances would “allow the exemption to swallow the general tax" and one judge added "I find this particular form of dance unedifying -- indeed, I am stuffy enough to find it distasteful; perhaps, for similar reasons I do not read Hustler magazine; I would rather read the New Yorker," noting that the former was insufficiently 'cultural and artistic'."
Indeed, a club presenting performances by women gyrating on a pole to music, however athletic or artistic, seems quite irrational; oh wait.
Seems quite highbrow, athletic, and artistic to us?
A New York strip club can’t claim a tax exemption on entrance and performance fees on the grounds that it presents “musical arts performances,” the state’s highest court ruled.
The New York Court of Appeals in Albany today upheld a lower court’s ruling that Nite Moves, an adult “juice bar” in Latham, New York, didn’t prove to tax authorities that its stage and couch dances merited the exemption granted to artistic performances.
“It is not irrational for the tax tribunal to decline to extend a tax exemption to every act that declares itself a ‘dance performance,’” the Court of Appeals said in a 4-3 decision.
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.
Nite Moves, which calls itself an “upscale non-alcoholic juice bar,” argued its performances entitled the adult- entertainment business to the exemption, according to the ruling.
The club, which was required to show that its fees were admission charges for choreographed dance routines, failed to prove that performances on either the main stage or in private rooms qualified for the tax break, the Court of Appeals said.
Private Dances
The state’s Tax Appeal Tribunal discredited an expert presented by the club who said the performances were choreographed, finding that her testimony was compromised by her opinion that private dances were the same as those on the main stage although she didn’t observe them or have personal knowledge, according to the ruling.
The tribunal is a panel of three commissioners appointed by the governor that heads the state’s Division of Tax Appeals, created by the legislature in 1986 to resolve tax and licensing disputes, according to its website.
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.”
Hustler Tax
“Like the majority and the tribunal, I find this particular form of dance unedifying -- indeed, I am stuffy enough to find it distasteful,” Smith wrote in his dissent. “Perhaps, for similar reasons I do not read Hustler magazine; I would rather read the New Yorker. I would be appalled, however, if the state were to exact from Hustler a tax that the New Yorker did not have to pay, on the ground that what appears in Hustler is insufficiently ‘cultural and artistic.’”
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.
...
»
- 10513 reads
- Printer-friendly version
- Send to friend
- advertisements -
this is a city where a 16 oz soda is illegal and 40 oz beer is available at every corner deli
everything is art, even a urinal as Marcel Duchamp has shown us a long long time ago. and as such i believe that taxes should never be paid.
The function of Art is to remind us that there is more to life than simply getting through the daily grind...And strippers certainly do that.
Everything can be elevated to Art if done well enough.
Next thing is they will be taxing sex in the champagne room.
Chris Rock must not have been to the clubs I have in New York and Dallas. :-)
https://www.google.com/url?sa=t&source=web&cd=3&ved=0CDYQtwIwAg&url=http...
That chick is a model, not a peeler. She's in shape and I see no bruises from Mr. P.
I would rather read the New Yorker," noting that the former was insufficiently 'cultural and artistic'."
This is the problem with taxation altogether. Someones art is another person trash.
I would rather read Dick and Jane than your BS Mr Judge. At least Dick enjoys the happy ending.
this guy dissented from the majority opinion. he thought the strippers should have the same tax breaks as the new york ballet (i made the same mistake on first glance). he is a fairer person than his son, it seems: http://www.richardsilverstein.com/2012/02/29/ben-smith-alan-dershowitz-c...
Godless fucking statist liberals.
Whaddya mean strippers and pole dancers, bj's and lap wiggles ain't culture?
Ya'll can get all sorts of bacteria, germs, fungus and shit...
Seriously, who the fuck gave the gubamint the power to decide what constitutes "culture".
Godless fucking statists
C-section scars, misaligned nipple placement and 15 dollar drinks.
I love the ballet.
too bad for the lovely ladies.
Awww ...You're such a Gentleman.
Most of the lovely ladies' income is cash under the table, so to speak, and severely under reported in any case.
Can strippers claim a tax deduction for the depreciation of their bodies over time? While what they do may not be deemed worthy of a cultural tax deduction the value of their prime asset surely depreciates with age, wear and tear. Does a breast augmentation or lift then become a business expense for them as opposed to an office worker? Seems fair to me!
I think it has to be amortized, not expensed. Maybe an accelerateed recapture rule applies.
Although in this case the art in question is in fact the daily grind
"that there is more to life than simply getting through the daily grind..."
a daily grind with strippers is a fine life
Tell me this is not higbrow dance
http://www.youtube.com/watch?v=waIuhfoTMv8
ok maybe it's fucking hot but I'd like to see one of these judges try that shit. Or most "professional" dancers for that matter.
Now being offered as a life skills elective in public schools.
The New York Court of Appeals in Albany today upheld a lower court’s ruling that Nite Moves, an adult “juice bar” in Latham, New York, didn’t prove to tax authorities that its stage and couch dances merited the exemption granted to artistic performances.
What if they were to dance and sing?
Could they merit a green energy credit for generating their own heat?
Why this changes everything we thought we knew about green energy and its hedonic relationship within the commonly accepted sphere of push/pull economics!!!
I'm gonna write a paper ;-)
Dr nmewn, I presume ???
your paper gonna' need a lotta' research, don't cha' know. - Ned ;-)
nmewn. Be sure to borrow liberally from the work of JB Say and you too can win the Sveriges Riksbank Prize in Economic Sciences in Memory of Alfred Nobel just as Paul Krugman did.
Why is there even a tax exemption for 'musical arts performance' in the first place?
Insight-O-the-Day
Ummm, i call BULL SHIT on the "no personal knowledge" - just saying ;)
Lizzy
Not that I frequent titty bars but you in that dress would bring the house down
Thanks, now you got me looking at her dress in the avatar.
Where the fuck is Larry Flynt when you really need him?
Most American women are becoming so fat that no one really wants to see them on a pole. Better get the money while they can.
Hence the explosion of European strippers in America.
is that an observation, complaint or further encouragement?
Always starving AIDS riddled Africans if skinny you want.
Shouldn't really be a problem if we use the Al Bundy method of strip club rehypothecation.
http://www.youtube.com/watch?v=6MBoQTePZQs
NO MA'AM (National Organization of Men Against Amazonian Masterhood/Numb Old Men Anxiously Awaiting Morticians), was an anti-feminist group founded by Al Bundy in response to Women's Bowling Night replacing the Men's, and the nudie bar being turned into a Women's Coffee House. The organization was established with the intent of advancing a political agenda to prevent feminist domination, but was often just an excuse for its members to gripe about society, consume alcoholic beverages, partake in illegal activities and play sports (with varying degrees of success). The organization's primary nemesis is Marcie D'Arcy, the wife of secret member Jefferson D'Arcy, and they have often suffered setbacks of various types due to her actions and their own stupidity.
LOL, I almost forgot about NO MA'AM. MWC was an interesting social commentary of that era. I remember those NO MA'AM T-shirts too. I might just have to order one up and actually wear it around to gauge the response.
http://www.buycoolshirts.com/mawichtvshfu1.html?gclid=CNrYpeyIm7MCFcU-Mgod8AkAFA
It wouldn't be complete without the Litlle Rascals, He-man Women haters club.
http://www.youtube.com/watch?v=wBIC8JTQMMQ
NO MA'AM does not hate all women but rather does it's own due diligence regarding which type of women it desires to acquire and for establishing standards regarding the duration it might like exposure to a particular woman prior to options expiry. NO MA'AM is unique from other M&A operations in that it focuses soley on the merger and not neccesarily the acquistion for the long term.
It should be noted that NO MA'AM's current method of investing is rarely profitable, in that a long series of complications can and often do occur on a regular basis resulting in negative capital returns. However, it should be noted that trading volumes are still quite high despite the negative profit and loss ratios. Historical data indicates that this volume is unlikely to change significantly in the future. Current web traffic hit counts to pornhub and youporn also support this analysis.
We believe that TV shows such as "Honey Boo Boo", will likely be a growth driver of NO MA'AM if the show is not cancelled immediately. This presents a growth opportunity for all NO MA'AM investors.
Hooters, hooters, yum yum yum! Hooters, hooters, on a girl that's dumb!
F U . Get out of my lapdance, NWO.
thought the NWO were Devil worshippers?
someone else said the NWO all worshipped the Vatican!
someone needs to correlate the conspiracy storiesa and button it down.
this is more likely the Opera stuffed olives lobby group, subsidised as art and a charity because their form of dance is antiquated and can't stand up without 17 Govt subsidies.
Judging by the judges obnoxious comments which are personal opinion, derogatory, ignorant and have nothing to do with the Law one of the stuffy gits is a judge
I thought the NWO were Devil worshippers?
someone else said the NWO all worshipped the Vatican!
Apparently both are true!
Well stated Zero!
Larry Flynt is acutually quite a good writer.
Larry Flynt to write history of presidents' sex livesPresidential hanky-panky is as old as the nation itself. But no one can bring it to life quite like Larry Flynt. Now the publisher of Hustler is teaming up with Columbia University lecturer David Eisenbach to write “One Nation Under Sex: How the Private Lives of Presidents and First Ladies Shaped America,” due in 2011 from Palgrave. “It’s not just a book about who slept with whom,” says Flynt’s agent, Andrew Stuart. “It’s a much larger and sweeping account of how the sex lives of American presidents have had a tangible effect on American policy and history.” Eisenbach is author of “Gay Power: An American Revolution” and co-author with Mike Gravel of “The Kingmakers: How the Media Threatens Our Security and Our Democracy.”
http://voices.washingtonpost.com/political-bookworm/2010/03/larry_flynt_to_write_history_o.html
Larry Flint: Common Sense 2009
Saturday, 22 August 2009 11:51 The American government — which we once called our government — has been taken over by Wall Street, the mega-corporations and the super-rich. They are the ones who decide our fate. It is this group of powerful elites, the people President Franklin D. Roosevelt called "economic royalists," who choose our elected officials — indeed, our very form of government. Both Democrats and Republicans dance to the tune of their corporate masters. In America, corporations do not control the government. In America, corporations are the government.This was never more obvious than with the Wall Street bailout, whereby the very corporations that caused the collapse of our economy were rewarded with taxpayer dollars. So arrogant, so smug were they that, without a moment’s hesitation, they took our money — yours and mine — to pay their executives multimillion-dollar bonuses, something they continue doing to this very day. They have no shame. They don’t care what you and I think about them. Henry Kissinger refers to us as "useless eaters."
http://nwotruth.com/common-sense-2009/
NEED MOAR STIMULUS, STRIPPER TAX DEFLATIONARY.
I guess Bob was confused when they told him to run down to the Spearmint to get some stimulus.
It all depends on what the dancer does with the pole.
Swallow? Did somebody say swallow?
How can that be bad?
And such for a tax is double good.
Consequent defunding of a bureaucracy would be triple good.
Damn.
Those girls are a whole lot more entertaining and working just as hard as Tommy Tune or a bunch of Cats.
What is the world comling to? The FED and the Treasury and IRS are chomping at the bit to tax those digital bills for a sniff of the choochy and 15 seconds of attention from the pole for the pole.
all taxes are there to enforce the dependence on
bank credit, to the benefit of the bank and
money, legal tender, system. nothing more.
keyword is credit at interest , principal out of thin
air, interest from your flesh. perhaps it is called
the seigniorage of sovereignty, misnamed or fraudulently
named as you are to pay interest to another party for the credit you are extending to yourself.
remember this?
.
Jonathan Edwards: Sunshine
http://www.youtube.com/watch?v=tyTJqn7GT5s&feature=relmfu
Some shitty legal reasoning. It sounds like the acts qualify under the language of the exemption.
The judges are inserting their opinions of the dancing for the letter of the law.
This is a legislative issue.
What is the legal definition of "art"?
I'm guessing the dancers are not in the same league as Jenyne Butterfly:
http://www.youtube.com/watch?v=BwNpaxkhefI&feature=related
So, basically, they failed to demonstrate that the dances were choreographed?
Only choreographed dance is art? Not in my hyper refined, quasi metrosexual perspective.
Is an unflushed turd at the bottom of a toiled Art?
Imagine if the toilet is sitting on a platform in the middle of an art gallery with the title "Society Unflushed". Is it not Art?
This is why any special rights for "Art" are just bullshit.
Maplethorpe got federal grants for the same.
At Club Shakers it really is artistic. They grind their junk on your junk with everything they got and they make you feel like they love you while they do it.
that the government should get in the middle of it all
is just ....
mormonistic.
Yes, Love does come in spurts! WB7's Muppet Bukake is NOT love...
And so the catalyst for the revolution has been manifested itself. Ladies of the pole
I guess I cant write off my deposit either.
"..Seems quite highbrow, athletic, and artistic to us?"
Indeed, not only is it the most popular and widely appreciated form of live dance enjoyed across the globe by fine-art loving men but it's also just about the best male entertainment ever invented... give the creator a Nobel, make it two
"..one judge added "I find this particular form of dance unedifying.."
that's it, he's defo getting a pitchfork in the revolt, I've never heard more "just cause" for justice to be meated out to any man alive
"..one judge added "I find this particular form of dance unedifying.."
poor guy...
Wow they still print the New Yorker...
Government employees declare something not exempt from taxation. Go figure.
Long guillotine "tribunals" and speakeasys.
With stages and ashtrays on the fucking bar.
This cost will only be passed onto consumers
Damn, lap dances just increased 10% in one day! It's tough enough paying over $4 for a gallon of milk.
tax viewing internet porn and we'll be back in the dark ages by end of the weekend
What has the world come to when banksters get away with fraud and tax evasion while strippers get made to pay?
It's the very definition of nickle and diming you.
The sick part is that the bankers who frequent these establishments won't notice the rise in lap dance costs because....well......it is you and I paying for them!
I'm fairly sure they pulled these kind of tax breaks and exemptions for burlesque shows and similar venues too. Politicians should be forced to tax their millionaire campaign contributor actor buddies in Hollywood because sick, twisted material they produce has less artistic and entertainment value than a lapdance.
in a 4-3 decision
I'm totally shocked to the core..
The old 4->3 decision trick,,,they really must have labored long on this one,,,What a bunch of BS Me thinks!!
I thought the Civil Rights Act did away with pole taxes ?
Are the patrons writing checks? What is the big news here?
Now if only these judges would realize that pole dancing is to art and dance what Wall Street Sell-Side analysis is to good financial advice.
so now that lap dance is not tax deductable? were the three dissenting votes actually tax protests?
"I shall not today attempt further to define the kinds of material I understand to be embraced within that shorthand description ["Art?"]; and perhaps I could never succeed in intelligibly doing so. But I know it when I see it."
R.I.P. Potter Stewart
One of my formative artistic experiences was a dancer at the former Jason's in Windsor Canada. How can nudes in the National Gallery of Art on the Mall in Washington D.C. be art, and far superior dynamic beauty not be? Screw the Government being so involved in our lives that the tax status requires them to be involved in deciding what is art and what isn't. I worship all the fit and kind dancers out there that remind us we were created in God's image and that even the Angels bow to the life-creating power and will expressed in our sex imperative.
the distopian future reigns supreme.
covert.ias3.com/expose