left size-medium wp-image-777″ />NEW YORK – A nightclub owner in Albany is in court fighting more than $100,000 in back taxes, arguing that their dancers’ performances shouldn’t include sales tax under the current tax code in New York.

Attorneys for the tax board have argued that since patrons pay for private dances, no artistic exemption applies.

According to 677 New Loudon Corp., dba Nite Moves v. New York Tax Appeals Tribunal, “these” lap dances aren’t art. A loophole in the sales tax law for musical performances argued only choreographed dances count.