Tax-Exempt Lap Dances?

One upstate strip club owner is trying to make the case that lap dances aren't all that different from any high-art dance troupe packing the house at the Staller Center, at least when it comes to taxation.

An attorney representing the owner of Nite Moves, a strip club near Albany, has argued that these exotic dances are "dramatic or musical arts performances," and should be tax-exempt as well, according to an Associated Press story.

Lawyers for the state aren't buying it, saying exotic dancers aren't trained in their art like a ballet dancer is, but the appeals court is expected to rule on the claim within a month. If it's upheld, local businesses such as Oasis Gentleman's Club in Smithtown could end up paying the state far less in taxes.

From the story:

During Wednesday's arguments from the club's lawyer, a skeptical Judge Eugene Pigott Jr. said the women are hired untrained and simply "do what they do."

"We need to get past the idea that somehow this is the Bolshoi," Pigott said.

McCullough acknowledged that, but added: "What we're saying is the state of New York doesn't get to be a dance critic."

What do you think? Should lap dancing be tax-exempt?