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"Nite Moves" Loses in the Court of Appeals—Lap Dancing is Not Art in New York

Posted by Nicholas O'Donnell on October 24, 2012 at 1:19 PM

The New York Court of Appeals has rejected the must-watched effort by Nite Moves, a Albany-area strip club, to exempt itself from sales tax on the grounds that exotic dancing was protectable First Amendment expression. The high court ruled that the club failed to carry its burden to prve that the dances were “choreographed performances.” The quote of the day, however, goes to the 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 or artistic.’”

Expect similar know-it-when-you-see it analysis in any copycat cases.

Topics: First Amendment

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The Art Law Report provides timely updates and commentary on legal issues in the museum and visual arts communities. It is authored by Nicholas M. O'Donnell, partner in our Art & Museum Law Practice.

The material on this site is for general information only and is not legal advice. No liability is accepted for any loss or damage which may result from reliance on it. Always consult a qualified lawyer about a specific legal problem.

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