The New York State Court of Appeals is upholding a lower court ruling that said entertainment in strip clubs don't qualify the establishments for tax exempt status as an 'arts and cultural' venue.

The ruling, however, was split with four justices ruling against a Latham night club and three justices dissenting.  Those three justices said there was no legal destinction between types of dance performances, therefore the case would raise constitutional issues.

Nite Moves juice bar in Latham had claimed tax exempt status on the grounds it considered lapdances by female employees dramatic performances.