The New York State Court of Appeals, in a 4-3 decision, held that general admission charges and charges for admission to private performance rooms at an adult juice bar were subject to sales tax as admission charges to places of amusement, and not excluded as charges for musical arts performances or choreographed performances. Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal, 2012 NY Slip Op. 7046 (N.Y. Ct. App., Oct. 23, 2012). The majority affirmed the decisions below that the juice bar had failed to carry its burden of proof to show the dances qualified as choreographed performances, because its expert’s opinion was not based on personal knowledge or actual observation of the dances in question. The three judges who dissented, including the chief judge, concluded that there was “not the slightest doubt” that the charges in question were for dance performances, and that the majority’s decision simply found the performances not sufficiently “‘cultural and artistic,’” thereby engaging in discrimination based on content.