Added on June 11, 2011
Jason Rink
Court: Lap dances aren’t tax-exempt
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While a lap dance might prompt a strong reaction from an audience, it doesn’t rise to the level of art — at least according to a state appellate court.
Thursday’s ruling said entertainers at a local strip club are subject to sales taxes, and their expressions are not considered choreographed artistic performances that would be exempt.
Nite Moves, an adult “juice bar” on Route 9 in Latham, has been fighting the tax law — first in an administrative hearing and then in court — following a 2005 audit by the state Division of Taxation that concluded the club owed nearly $125,000 in sales tax, plus interest for door admission charges and private dance sales. The Appellate Division of state Supreme Court upheld that decision in an unanimous opinion.
Patrons at Nite Moves “view exotic dances performed by women in various stages of undress,” the decision said. Revenue is generated from admission charges, “couch sales” — the fee charged when a dancer performs for a customer in one of the club’s private rooms — as well as register sales from the non-alcoholic beverages sold and house fees paid by the dancers to the club.
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by Jason Rink
Jason is a contributing author of "Ron Paul: A Life of Ideas," the biography of Congressman Ron Paul, and the author of"Disciple of Liberty: Seven Priorities of a Christian Patriot."
His work has also been featured on the anti-war, anti-state, pro-market website Lewrockwell.com.
He has appeared as a guest on FOX Business Channel's "America's Nightly Scoreboard" , the FOX News program "On The Record with Greta Van Susteren," and "Freedom Watch" with Judge Andrew Napolitano.
Jason is a former pastor and church planter. He also was a Vice President with JP Morgan Chase, a position he held while simultaneously working as a grassroots activist to End the Federal Reserve. He is one of the founders of the Ohio Freedom Alliance, and Ohio Liberty Council. Currently, he is the Executive Director of The Foundation for a Free Society, a 501c3 non-profit, educational organization in Austin, Texas.
Over the last 10 years, he has spoken over one-hundred times to audiences of all ages, ranging from 20 to 20,000 in attendance. He speaks on topics such as State Sovereignty, the U.S. Constitution, Early American History, Political Activism, Money and Economics.
Jason lives in Austin, TX with his wife of 11 years, Tisa, his 10-year old son, Ethan, and dog named Rocco. Check out his personal website at JasonRink.com.