Confirming the decision of the New York State Tax Appeals Tribunal, the Third Department has held that charges for scrip used to purchase dances from entertainers and for tips at an adult entertainment club are taxable admission charges and not excluded from tax as charges for admission to a "theatre, opera house, concert hall or other hall or place of assembly for a live dramatic, choreographic or musical performance" as defined by Tax Law 1101(d)(5). HDV Manhattan, LLC v. Tax Appeals Trib., 2017 NY Slip Op. 08559 (App. Div. 3d Dep't, Dec. 7, 2017). The Appellate Division found that, although the scrip could not be used for admission to the club, the Tribunal could reasonably have concluded that a customer purchased both scrip for the dancer and a separate charge for admission to a VIP room in the club, and therefore the scrip formed part of the admission charge to the VIP rooms. The court also declined to disturb the Tribunal's finding that the performances did not qualify for treatment as nontaxable as "dramatic or choreographic," finding that the club failed to demonstrate that the venue where performances occurred was of the same type as those listed in the statute, and that the Tribunal had found the club failed to demonstrate the "private dance experience in sufficient detail to establish [it] as dramatic or choreographic."