New York Court to Consider if Stripping is Art

"Live dramatic or musical arts performances" are exempt from some taxes

Is nude dancing an art? New York's highest court will consider legal arguments by a strip club on whether it is and deserves a state tax exemption as such.

The case set for oral arguments Wednesday involves Nite Moves, an adult entertainment club in suburban Albany that is contesting a tax bill of more than $124,000 following a 2005 audit.

Tax officials say sales taxes were paid on the club's non-alcoholic drinks but are also owed on admission and so-called "couch sales," where patrons pay for private or lap dances.