The gyrations of a pole dancer may be difficult to execute, but that does not make them art, a New York state tax appeals board has concluded in rejecting an administrative law judge’s finding that the exotic dancing qualifies for a sales tax exemption.
The two-member Tax Appeals Tribunal held that the routines performed nude or nearly nude by dancers at the Nite Moves club near Albany were largely learned from other dancers or on YouTube and the Internet, and are not the kind of carefully arranged and practiced patterns of movement normally equated with the art of dance.
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