A Brooklyn club is off the hook for more than $1.37 million in New York sales tax because electronic dance music DJ shows are exempt live performances, an administrative law judge ruled in an opinion released Thursday.
“An EDM DJ is central to an EDM performance through his or her interaction with the audience and creating a unique performance that entices them to dance,” Administrative Law Judge Alejandro G. Taylor wrote for the New York Division of Tax Appeals. “It is the EDM DJ’s manipulation of tracks and building of texture in real time that creates dynamism and liveliness in ...
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