Alena Downs is obviously destined to make impacts in this world far beyond training others how to pole dance. She's such a rockstar.
Administrative Law Judge Catherine M. Bennett determined that Nite Moves in Latham, N.Y., qualifies for the "dramatic arts" sales tax exemption under state Tax Law §1105(f)(1) after reviewing DVDs of exotic dancers, including material taken from the Internet site PoleJunkies.com, and hearing testimony from a University of Maryland dance scholar.
"The fact someone may believe that this entertainment is not appropriate for any audience is not the issue," ruled Bennett. "The fact that the dancers remove all or part of their costume during the performances, that the dance routines are seductive in nature and titillation of a patron is the outcome, simply does not render such dance routines as something less than choreographed performances, or remove them from the exception to the general rule of Tax Law §1105(f)(1)."