Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore
New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore
Pace Intellectual Property, Sports & Entertainment Law Forum
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 …