Wednesday, October 24, 2012

Choreography and The State of New York

"Court Upholds The Taxation Of Lap Dances" is the headline of an article in today's New York Times   (page A19) describing the ruling by the New York State Court of Appeals (4-3) that lap dancing fails to meet the definition of a "choreographed performance", and, hence, is not exempt from state taxes as are ballet companies, among other performing groups.

Judge Robert S. Smith, in a dissenting opinion, said it is not proper to define a "choreographic performance" as "highbrow dancing" only and that "lap dancing" is a "dance routine" that is, indeed, entitled to similar tax exemptions.

"I would be appalled," said the judge, "if the state were to exact from Hustler (Magazine) a tax that The New Yorker did not have to pay, on the ground that what appears in Hustler is insufficiently 'cultural and artistic.'  That sort of discrimination on the basis of content would surely be unconstitutional."

So what do you think.

The defendants plan to appeal the ruling to the Supreme Court.  

2 comments:

Unknown said...

But is a "lap dancing performance" choreographed or improvised? That would be the deciding factor.

Carl Steeg said...

So true. Goo observation