3:10PM EDT October 23. 2012 - ALBANY, N.Y. — New York's top court ruled Tuesday that lap dances legally are not considered art so they can be taxed, deciding a case dealing with an strip club near here that had gained national attention. ... The gentlemen's club had claimed the dances were exempt under state tax law as live dramatic or musical arts performances. The exemption also applies to theater or ballet. N.Y. high court: Nude dancing not art, can be taxed I lol'd a bit