Associated Press:  NY Court Weighs if Lap Dance Is Tax-Exempt Art:

No one would confuse the Nite Moves strip
club with the Bolshoi Ballet, but what the lap dancers do there is art
and entitled to the same tax exemption other performances enjoy, a
lawyer argued in what was surely one of the racier tax cases ever to go
before New York's highest court.

W. Andrew McCullough, an attorney for the
suburban Albany strip joint, told the Court of Appeals on Wednesday that
admission fees and lap dances at the club should be freed of state
sales taxes under an exemption that applies to "dramatic or musical arts
performances."

(Hat Tip: Jared Hess, Jim Maule, Ann Murphy.)