The tax man has come to an Albany strip club, looking to collect taxes on the lap dances nude strippers perform for patrons at an all-nude club.
The state Court of Appeals will hear the case on Wednesday.
The club, called Nite Moves, has fought the state Department of Taxation and Finance, claiming that the strippers are performers, and are exempt from state taxation because they qualify as a live dramatic or musical arts performance.
The state claims Nite Moves owes New York $124,000 for the scores of lap dances paid for by patrons looking for some personal attention by the dancers. Officials argue that the naked dancers have no formal dance training and there gyrations shouldn’t be considered performance art.
An administrative law judge backed the club in an early decision, but that ruling was overturned in a state appellate court.