(adult juice bar appealed decision of Tax Appeals Tribunal; bar contends admission and dance performance charges are state tax exempt because they are dramatic or musical arts performances; state imposes tax on any admission charges for entertainment establishments not meeting this exemption; plaintiff failed to prove its performances were choreographed performances entitled to the exemption; plaintiff’s expert unable to provide personal knowledge evidence of choreography of dances in private rooms; no error in tax appeals tribunal’s finding that public dances in club also failed to meet this test as expert’s opinion was based on conclusion of public dances were same as private dances of which expert stated she had no personal knowledge; court also held that decision was not irrational as pairs ice dancing was not by statute exempt, so “performances by women gyrating on a pole to music, however artistic or athletic their practiced moves are” did not qualify either; decision of tax tribunal upheld; dissent filed arguing court makes impermissible distinction between high-brow and low-brow dance performances and choreography in statute was meant to apply to all dance performances).