New York's Taxable Lap Dancing…At a Strip Club Near You!

Harvey Gilmore

Monroe College

March 4, 2014

4 Pace. Intell. Prop. Sports & Ent. L.F. 3 (2014).

In today’s difficult economic times, state governments are more hard pressed than ever to come up with new sources of revenue to at least stay revenue neutral. Leave it to the perpetually money-hungry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance attempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in one nightclub instigating a legal challenge to the state’s attempt to impose sales taxes on exotic dancing. This resulted in the matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal, which was ultimately decided by the New York Court of Appeals in October 2012.

Number of Pages in PDF File: 29

Keywords: Taxation, Choreography, Dance, 1st Amendment

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Date posted: March 8, 2014  

Suggested Citation

Gilmore, Harvey, New York's Taxable Lap Dancing…At a Strip Club Near You! (March 4, 2014). 4 Pace. Intell. Prop. Sports & Ent. L.F. 3 (2014). . Available at SSRN: http://ssrn.com/abstract=2405683

Contact Information

Harvey Gilmore (Contact Author)
Monroe College ( email )
School of Business & Accounting
2375 Jerome Avenue
Bronx, NY 10468
United States
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