Is stripping an art?
No way says a New York tax appeals board.
The board was considering a sales tax exemption for the Nite Moves exotic dance club near Albany.
A lower court judge had ruled the strippers were engaged in the "dramatic or musical arts" and qualified for tax-free status.
But the appeals board ruled lap dances and the like can't be considered in same tax bracket as a ballet performance.
Personally I feel that stripping is a form of art :-D