Is a Lap Dance "Tax-Exempt Art"?

"New York's highest court will consider legal arguments by a strip club on whether nude dancing is an art and deserves a state tax exemption as such.The case set for oral arguments Wednesday."

You can read the entire Associated Press article HERE.

"Nite Moves claims the dances are exempt under state tax law as 'live dramatic or musical arts performances.' The exemption also applies to theater or ballet. The club is relying on testimony from a cultural anthropologist who has studied exotic dance and visited Nite Moves... The appellate court also noted that the club dancers are not required to have any formal dance training and that the anthropologist didn't see any of the dances done in private rooms. "

So is the difference between a regular patron and a 'cultural anthropologist' whether you've been in the champagne room?