A New York state strip club has been told it cannot avoid tax - because its lap dances are not culturally enriching.
The Nite Moves club in Albany had argued that it should not have to pay sales tax under a performing arts exemption.
But the state's supreme court ruled narrowling - by a margin of four to three - against the petition.
The majority of judges said the taxes applied to businesses in the entertainment industries, such as amusement parks and sports events.
Nite Moves had not sufficiently proved that its activities were "promoting cultural and artistic performances in local communities", they added.
But some justices noted there was no legal distinction between "highbrow dance and lowbrow dance", and the case raised "significant constitutional problems".
Lawyers representing the club said their client was very disappointed by the court's ruling.
"We thought they were listening, and some of them were," said lawyer W Anderson McCullough.
Local tax officials maintained that the strip club did not qualify under the current exemptions for dramatic and performing arts.