Is Nude Dancing an Art?

I read about a case that was brought to New York's highest court from Metro Networks about whether or not nude dancing is an art form and if they deserve a tax break. The Albany club, Nite Moves, is trying to get out of a $124,000 tax bill.

As a traditional dancer myself (i.e. modern, hip hop, jazz, tap etc.), I do believe that nude dancing and pole dancing are an art form in some respects. Hanging upside down on a pole is definitely not something the average person can do and takes a lot of practice and athleticism. That type of dancing also takes a certain type of stage presence that does not emit from everyone. If one takes all of those things, stage presences, talent, strength, practice, and perfection into account then yes, nude dancing should be considered an art form. However, since the dancing is done for a profit, I would suggest we look at dance studios to solve this problem. Dance studios are definitely for the purpose of the dance of art but they also make a profit. If New York state taxes dance studios, then entertainment clubs should be taxed but if they do not, then it would seem only fair that entertainment clubs should get a tax break as well. What do you think?