If Bob Fosse or Jerome Robbins taught a ballet dancer how to bump and grind a leotard-clad body, would that constitute art high enough so a joint in Upstate New York could catch a tax break? Apparently not. Nite Moves, an “upscale nonalcoholic juice bar” with a “large staff of fully nude beautiful women on stage…[and in] private dance rooms” in Albany has lost its appeal to qualify for an exemption available to cultural and artistic performances. Since 2005, Nite Moves has not paid state taxes on its admission charges, leaving it more than $125,000 in arrears. Under New York Tax Law § 1105, any place of amusement with an admission charge exceeding a dime must pay taxes. A place of amusement is defined as “any place where any facilities for entertainment, amusement, or sports are provided.” There is an exemption for “dramatic or musical arts performances.” The Court of Appeals said Nite Moves failed to prove that either its private room- nor stage-performances qualified as choreographed under the tax-exemption statute. The 4-3 split decision is available here and the earlier case here. The majority distinguished between high- and low-brow dance, perturbing the dissenting judges.