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ALBANY, N.Y. — A court says pay up if you want dancers to take it off in New York’s strip clubs.

A ruling from a midlevel state court says lap dances and strip club admissions are taxable.

The four Appellate Division justices agree with a Tax Appeals Tribunal decision that says dances onstage or in private rooms at a suburban Albany juice bar don’t qualify for a tax exemption as “dramatic or musical arts performances.”

The case involves 677 New Loudon Corp., doing business as Nite Moves, and a tax bill of $124,921.94 plus interest.

Tax officials say the sales taxes, now 8 percent in Albany County, were paid on drinks. House fees that dancers pay to the club are not taxable.

A call to the club’s attorney Friday was not immediately returned.