In a 4-3 decision, New York's State Court of Appeals decided that lap dances are not an artistic endeavor intended to promote culture.
While most states name their high court 'supreme,' in New York the supreme court is a lower level courthouse. The state court of appeals is the highest court, meaning Nite Moves's case will likely end here.
The state sales tax exemption doesn't apply to all performances, something the court noted in the opinion. It only exempts those intended to promote culture.