After some legal deliberations, an Albany court has finally made a decision about whether or not lap dances are “dramatic art performances” and therefore tax-exempt. The decision is a “nay.” It also poses some “significant constitutional problems.”

The court was “sharply divided” in a 4-3 split. See, it’s not really legally legit to be distinguishing between “highbrow and lowbrow dance” — highbrow as in ballet, lowbrow is in a booty bouncing on your lap, allegedly.

Who’s to tell, really? What qualifies the judicial and legislative branch of the government to pass aesthetic judgements? Have you seen what sort of artistic mastery can happen round a poll, in and out of the strip club? [link to aymann’s piece]

The Albany strip club originally filing the suit, Nite Moves, has a hefty $400,000 tax bill to pay up now. Alas.

And so, back room lap dances, no matter how nifty do not qualify as tax-exmpet “dramatic or musical arts performances… with the evident purpose of promoting cultural and artistic performances in local communities.” But, that, after all is subjective. (Photo: Bucky Turco/ANIMALNewYork)