Exotic dancers fees are dramatic performances for tax purposes

April 2009

LICENSING / TAXATION
Artists
ARTICLE LINK: 

A US judge has held that pole dancing does constitute a dramatic or artistic performance and thus cover charges imposed by an Albany-area strip club are not subject to state sales taxes. Administrative Law Judge Catherine M. Bennett determined that Nite Moves in Latham, N.Y., qualifies for the “dramatic arts” sales tax exemption under state Tax law 1105(f)(1) after reviewing DVDs of exotic dancers, including material taken from the Internet site PoleJunkies.com, and hearing testimony from a University of Maryland dance scholar.

The article in full can be found at
http://www.law.com/jsp/article.jsp?id=1202429430789&Fees_for_Strippers_Art_Found_Exempt_From_Sales_Tax

No Comments

Comments are closed.