TaXXX Code

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Nudie Bars Join Sliced Bagels in Annals of Arcane New York State Tax Law

An Albany-area strip club’s attempt to contort its way around New York State tax law appear to be for naught, after the state’s highest court rejected its claim to tax exempt status yesterday.

Latham, N.Y.-based Nite Moves sought to avoid paying state taxes on door fees and private dances, arguing that its nude acts should be exempted under the same tax code that applies to Broadway shows and other choreographed dance performances.

You can credit the effort, and three of the seven justices on the State Court of Appeals did, including Associate Justice Robert S. Smith, who wrote in his dissent (H/t: WSJ) that he would be “appalled if the State were to exact from Hustler a tax that The New Yorker did not have to pay, on the ground that what appears in Hustler is insufficiently ‘cultural and artistic.’” Read More

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For Once, Zoning Is Sexy! Judge Defends Strippers and Smut Shillers

We often think that zoning codes, the string theory of our cities big and small, as shaping every inch of the built environment. But really, zoning is more like the mold into which we pour our hopes and desire. Emphasis on desire.

The Times reports that a zoning law meant to bar smut sellers and strip joints from residential neighborhoods has been struck down in court. It used to be common for shops to carry a mix of licit and illicit goods, pretending, life those softcore flicks on Cinemax, that it wasn’t what it really was. Read More