Court of Appeals — Adult Entertainment: Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal | The Daily Record

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Court of Appeals — Adult Entertainment: Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal

By Daily Record Staff
Posted: 5:35 pm Thu, November 1, 2012 5:35 pm Thu, November 1, 2012

New York State Court of Appeals

Adult Entertainment

Tax Exemption

Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal
No. 157
Memorandum

Background: The petitioner operated an adult “juice bar” in Latham and argued on appeal that the admission charges and private dance performance fees it collected from patrons were exempt from state sales and use taxes.

Ruling: The Court of Appeals upheld the Appellate Division’s determination that the petitioner failed to prove that a tax exemption applied to those charges. Specifically, the court found that the legislature did not intend to give the adult entertainment business a tax break because the exotic stage and couch dances were not musical arts performances.

W. Andrew McCullough for the appellant; Robert M. Goldfarb for the respondents