◎管淑平
A strip club in New York state cannot claim a tax exemption for the performing arts because lap dances do not promote culture in a community, the state supreme court has ruled.
紐約州最高法院裁定，紐約一家脫衣舞俱樂部不能以表演藝術為由申請免稅，因為脫衣舞並未提倡地方文化。
But the panel of judges was split 4-3.
不過法官意見分歧，票數是4比3。
Some justices noted there was no legal distinction between "highbrow dance and lowbrow dance", and the case raised "significant constitutional problems".
部分法官指出，在法律上，「高格調與低俗舞蹈」之間並無區別，此案挑起「明顯的憲法爭議」。
Albany strip club Nite Moves had argued that admission fees and private dances should be exempt from sales tax.
阿爾巴尼市脫衣舞俱樂部「夜之舞」主張，入場費和私人艷舞費用應該免銷售稅。
But the majority of judges said the taxes applied to businesses in the entertainment industries, such as amusement parks and sports events.
但大多數法官說，這些稅適用於娛樂產業，如遊樂園和運動賽事。
Nite Moves had not sufficiently proved that its activities were "promoting cultural and artistic performances in local communities", they added.
「夜之舞」未能充分證明其營業活動「促進地方文化和藝術表演」，他們補充道。
Lawyers representing the club said their client was very disappointed by the court’s ruling.
俱樂部委任律師說，他們的委託人對法院的裁定非常失望。
The New York State Department of Taxation and Finance has maintained throughout the legal proceedings that the strip club did not qualify under the current exemptions for dramatic and performing arts.
紐約州稅務暨財務部門在此案的法律過程中，從頭到尾都主張脫衣舞俱樂部不符合現行戲劇及表演藝術活動免稅條件。
新聞辭典：
exemption：名詞，豁免、免除（義務、稅等）。例句：He is qualified for exemption from compulsory military service.（他符合免服兵役資格。）
highbrow：形容詞或名詞，具高度文化或知識性的，賣弄知識的；知識份子，自認為很有學識的人。
lowbrow：相對於highbrow，文化或知識性不高，低俗的、通俗的。例句：They are highly educated intellectuals who disdain lowbrow art.（他們是受過高等教育的知識份子，對於通俗藝術不屑一顧。）
文章出處：自由時報電子報中英對照新聞
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