(Brendan Smialowski/Getty)
New York State’s highest court is mulling an answer to a question that has long plagued intellectuals: What separates art from mere entertainment? And in this particular case, what separates pole dance from dance?
There’s $400,000 at stake in Nite Moves v. The State of New York Tax Appeals Tribunal, a case that was argued last week. Nite Moves’ attorney, Andrew McCullough, tells Kurt Andersen that the strip joint should enjoy the same tax-exempt status as the American Ballet Theatre or any legitimate dance company. (Nite Moves won the first round of litigation in 2009, but an Appellate Division court reversed that decision a year later.)
At issue is whether exotic dancing falls into the legally defined category of “choreographed performance.” The Albany-area club, which serves neither food nor alcohol, claims that its cover charges and fees for private dances cannot be subject to sales tax simply because the dancers grind more than they jeté. “The State has continually asserted its authority as a dance critic,” McCullough’s brief notes sarcastically. He tells Kurt Andersen that amateur dance troupes are routinely granted tax exemption on their ticket sales, however rudimentary their choreography. And the widening acceptance of nudity in modern dance, Kurt notes, makes a distinction between adult entertainment and serious performance that much more difficult to draw.
Judith Lynne Hanna, a professor at the University of Maryland and author of several books on dance, provided expert testimony for the plaintiffs. Hanna pointed out that George Balanchine used to visit Parisian burlesque shows for inspiration, and provided an analysis of a pole dance routine that identified more than sixty rehearsed movements.
The case will be decided this fall, and a decision in favor of Nite Moves could influence similar cases pending across the country. One thing it will probably not do, however, is help the political career of Andrew McCullough, who is the Libertarian candidate for Attorney General of Utah. He represents numerous adult entertainment clients, which he considers a matter of principle. “Utah is less than free, let’s put it. And they need enlightenment,” he tells Kurt. “I feel like one of the most important things is to protect our freedoms. I do what I can to preach the philosophy, whether it’s in a courtroom or on a stump.”
UPDATE (10/24): The New York Court of Appeals ruled 4-to-3 that Nite Moves did not qualify for the tax exemption. McCullough may ask the US Supreme Court to hear the case.
Private Dancer
Artist: Tina TurnerAlbum: Private Dancer





Comments [9]
Nothing separates art from entertainment. It is a false distinction. It is all art and all entertainment. All of it is covered by freedom of expression. The is no authority even conceivable that can declare what is legitimate vs non-legitamate art. The issue in question seems more of a tax question and would go to non-profit vs profit status of the organization. If a ballet company is a for profit enterprise. If there is a private for profit interest in a ballet company would that still qualify for a tax exemption ? If so, it probably shouldn't. Most arts organizations I know of are non-profit corporations which is the basis for the tax exemption.
Erik,
Thank you for your response.
Here are a few of the sources I pulled up that support my comment, "It has been proven to be destructive to the mind, society, and one's self worth.":
-http://www.edstetzer.com/docs/The%20Effects%20of%20Pornography.pdf
-Judith Reisman, PhD, "History & Science: Erototoxic Images Drive Sex Trafficking Demand."
http://www.judiciary.senate.gov/hearings/testimony.cfm?id=e655f9e2809e5476862f735da10c87dc&wit_id=e655f9e2809e5476862f735da10c87dc-1-3
-http://kon.org/urc/v8/groat.html
Ha ha... I'm guessing you understand that I was not reffering to an individuals own nudity... obviously taking a shower and getting changed is a healthy thing. I hope you will acknowledge that I'm not reffering to a marriage's intimacy being destructive, in general, either.
As far as taxation goes, I would not be against taxing destructive/harmful things more than non-destructive things. You make a good point by asking the question, "If you taxed 'unhealthy' things out of existence, how would you continue to get revenues from them?" However, the purpose of these kind of taxes would first, be to encourage the public to live better lives, and secondly, to get revenue.
It is understood, it would be difficult to determine what products/or services are harmful enough to be taxed more... However, Aren't there some things that are plainly more destructive and immoral than others? Some of these morals, I believe, would be more easily recognised amongst most cultures, beliefs, and people. I believe most people regardless of where you live have a basic moral compass that agrees, generally.
Which is better? To reward immoral and destructive behaviour in society, or to discourage it?
Nice to see a Latham-based club getting some media exposure.
David, please cite a study to support this claim: "It has been proven to be destructive to the mind, society, and one's self worth."
All nudity? Including my own?
You've got me worried now, David. Should I shower clothed?
But let's get serious for a minute.
A question about taxation: do you really believe taxation should be levied in proportion to how unhealthy something is? Like watermelon gets no tax and and fast-food / American Idol get taxed out of existence? If you taxed "unhealthy" things out of existence, how would you continue to get revenues from them? Or would the state declare the next top-10 of unhealthy to get taxed out of existence until all we're drinking is water and all we're eating is rice and vegetables.
Which department of the American government would you put in charge of determining how unhealthy a particular church is or a particular consumer good is -- no matter who gets elected -- forevermore? Or would you create your own government department [a new one] for this?
Do you have any qualms about taxing immoral products -- even if some organization deems things you like to be immoral -- and the US gov't making money off of immoral products? Or would you rather a morality board just censor immoral products so the American public does not benefit from those products indirectly through increased tax revenues?
"Of course I wasn't at a strip club, Honey. I was appreciating the technique of the Polestoy Ballet."
I don't think that this issue has much, if anything, to do with real art. A dancer who dances for art travels down different avenues, other than striptease, to reach their goal to have their work recognized as art. Nudity should be recognised nudity/pornography and never confused with anything else... It has been proven to be destructive to the mind, society, and one's self worth. Most strippers I've been aware of do it for the money, or attention, because it is either the easiest route or the only route they see to recieve these needs. This unhealthy attention is sought for because of other needs unmet in an unhealthy environment. The issue of conversation seems to be based more upon "Adult Entertainment" companies trying to avoid taxes. Avoiding taxes to make money makes sense seeing that these companies are in the business of immorality in order to make money. If anything, they should be taxed more, if not entirely removed from society, to in some way make up for the destruction that they are doing to the society. Cigarette companies are taxed more because of their harm to society, right? Why should the government, which is meant to protect, support destructive behaviour?
I did not see this as an issue regarding the artistic merit of pole dancing vs. ballet.. but rather of fair taxation. I would like to see an end to these niche taxes (amusement, luxury, capital gains, sin) in favor of a fair system that doesn't allow for these niche exemptions.
Also, re: Phillip Glass.
The host needs to learn how to interview without interuppting the interviewee.
M W from NY you said it first but it bears repeating. I was with Mr. McCullough and his argument until he referred to the dancers as "girls." He says that the dancers are doing a job worthy of artistic respect and I agree with him. He needs to give the dancers the same respect he wants the state to give them by referring to thme as women. I was disappointed that the interviewer didn't call him about his repeated use of a word that is patronizing when it is used in reference to anyone over the age of 18.
Mr. McCullough states he is changing the debate over stripping vis ballet, and yet continues to refer to the dancers as "the girls".... certainly this points to the primacy of economic motive behind his version of enlightenment.
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