A recent decision by a N.Y. judge equates pole dancing with a dramatic or artistic performance. Therefore, the cover charges imposed by an Albany-area strip club are exempt from a state sales tax.

Administrative Law Judge Catherine M. Bennett determined that Nite Moves in Latham, N.Y., qualifies for the “dramatic arts” sales tax exemption under state Tax Law §1105(f)(1)  after reviewing DVDs of exotic dancers, including material taken from the Internet site PoleJunkies.com, and hearing testimony from a University of Maryland dance scholar.

“The fact someone may believe that this entertainment is not appropriate for any audience is not the issue,” ruled Bennett. “The fact that the dancers remove all or part of their costume during the performances, that the dance routines are seductive in nature and titillation of a patron is the outcome, simply does not render such dance routines as something less than choreographed performances, or remove them from the exception to the general rule of Tax Law §1105(f)(1).”

The judge cited videos made by the  dancers from the club in question that showed them in action, demonstrating “intricate, closely choreographed routines that elevated them into the realm of art.”

“The videos depicted dance routines that incorporated acrobatic pole maneuvers, splits and other patterned repetitions… The pole maneuvers in particular are no small feat to accomplish, and attempting such a performance without the skill and a planned routine of steps could prove dangerous.”

“Bennett’s decision relieves Nite Moves and its parent company of nearly $129,000 in liability for state sales taxes on cover charges and on the money dancers turned back to the club as its portion of the fees charged for private dances they performed for patrons between December 2002 and August 2005.”

Judge Bennet stated that the tax departments auditor, who had never actually seen the clubs’ dancers perform, had an “erroneous preconceived notion” that cover charges and private couch dances were subject to tax.

Wow I wonder if this can be applied to all strip clubs or if there was a particularly high level of skill from the dancers at nite moves…. Either way, cool story.

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The allegations against Marc Dreier, the sole equity partner in Dreier LLP, were made public last month and there is not much new to report from the grand jury indictment but there are a couple new noteworthy details.

It was originally thought that Dreier started his scheme in 2006,  but the bogus securities that he sold to investment fund clients now date back as far as 2004. Also, he allegedly stole an undetermined amount of client cash by swiping it from escrow accounts. So after these new allegations, the total amount that Dreier is said to have pocketed is now over 400 million dollars.

Accompanying those 400 million dollars and the other millions he had made legally, Dreier’s assets are also to include priceless, classic pieces of work from artists such as Mark Rothko, Henri Matisse and Andy Warhol.

He does have one very recent piece, though — a 2006 high-definition video the noted New York photographer Robert Wilson took of actress Salma Hayek.

I wonder how much he paid for that.

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