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Lap Dance Taxes_Denn.jpg

This Wednesday, Sept. 5, 2012 photo shows Nite Moves Gentlemen's club in Latham, N.Y., Wednesday Sept. 5, 2012. The New York strip club says its nude lap dances are an art form and should be exempt from state taxes. The state tax department and an appeals court disagree and want the Nite Moves club in Albany to pay $124,000. (AP Photo/The Albany Times Union, Michael P. Farrell)

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