Lyric discussion by 667DarkAve 

It's about gender roles.

Gaga is the girl and would therefore be seen as submissive/weaker during sex, but instead she is claiming the male identity in the bedroom. "I'm gonna wear the tie, I want the power to leave you." Clearly, she is the dominant one.

On the other hand, her boyfriend would traditionally be viewed as the one calling the shots, being on top, more sexually aggressive, etc. However, Gaga refers to him in the song as a "G.I.R.L. = guy in romantic love" while she is the "G.U.Y. = girl under you."

Additionally, because this is a song on ARTPOP (which is all about marrying art with pop culture), Gaga blends her art with social media by mixing her love life with her public life during the chorus:

“Touch me, touch me, don't be sweet" (art, if she's role playing as Venus, Eros, or Himeros)

“Love me, love me, please retweet” (pop culture, as she directly references twitter)

So yeah, it's mainly about breaking free from gender roles but it still carries over the idea of combining art and pop that is present throughout the entire album.

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