TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, October 16, 2013

Supreme Court Denies Cert in Lap Dance Tax Case

The Supreme Court yesterday denied certiorari in 677 New Loudon Corp. v. New York Tax Appeals Tribunal (NY Oct. 23, 2012) and thus allowed the New York Court of Appeals 4-3 decision to stand, holding that lap dances are not "art" and thus are not exempt from sales tax.

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