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Article
New York's Taxable Lap Dancing...at a Strip Club Near You!
Pace Intellectual Property, Sports & Entertainment Law Forum (2014)
Abstract

In today’s difficult economic times, state gov-ernments are more hard pressed than ever to come up with new sources of revenue to at least stay reve-nue neutral. Leave it to the perpetually money-hun-gry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance at-tempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in the matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal, ultimately decided by the New York Court of Appeals in October 2012, where one nightclub instigated a legal challenge to the state’s attempt to impose sales taxes on exotic dancing.

Keywords
  • Taxation,
  • Choreography,
  • Dancing,
  • First Amendment
Publication Date
Winter 2014
Citation Information
"New York's Taxable Lap Dancing...at a Strip Club Near You!" Pace Intellectual Property, Sports & Entertainment Law Forum Vol. 4 Iss. 1 (2014)
Available at: http://works.bepress.com/mallorca/165/