From Thomson Reuters News & Insight:
"In a 4-3 decision last year, the Court of Appeals held that performances at Nite Moves, an exotic dance club near Albany, didn't qualify for a state tax exemption that applies to dramatic or musical arts performances.I gotta admit that's a pretty good argument against the state, and in this civil libertarian climate, it just might work in the high court. But he who has the gold makes the rules, and the all-mighty tax dollar funds the courts, too, so good luck parsing that nuance, counselor.
The club had argued that exotic dance fell under the exemption because it required practice and choreography.
On Thursday, the Court of Appeals denied the club's motion to re-argue the case. Andrew McCullough, the club's attorney, said in an interview that he would submit paperwork in the next 90 days asking the Supreme Court to hear its case.
The state tax department "is not a dance critic and it violates the Constitution to allow them to judge the relative merits of (different forms of) dance," McCullough said."