What exactly is art?  One New York strip club says it holds the answer within its doors, and it's going to court to prove it.

FOX News Radio's Kirstin McNary reports:

(R. Kelly - "Bump N' Grind")

Nite Moves, a strip club in upstate New York, is fighting over a bill for lap dances.  State tax officials say the club owes $124,000 in taxes on revenue from the sexy solo dances and admissions, but Nite Moves claims they should be exempt - just like ballet and theater - as "live dramatic or musical arts performances."

An appeals court disagreed with the club.  It's in the hands of New York state's highest court now.  A decision could come in about a month.

In New York, Kirstin McNary, FOX News Radio.