The Hustler Club in Manhattan sells “sexual fantasy,” not artistic performance, and the scrip purchased by patrons to buy lap dances and tip strippers is subject to state sales and use taxes, an administrative law judge has concluded.

Administrative Law Judge Donna Gardiner upheld an outstanding tax bill of $2.1 million that state Department of Taxation and Finance auditors say the four owners of the Hustler Club owe for the period between June 1, 2006, and Nov. 30, 2008.