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Fore

The Missouri Supreme Court — refusing to putter around — says golf cart rentals are not subject to the state’s sales tax.

In a relatively rough decision, the court drives home the point: Cart purchasers came up with the sales tax green when they bought the vehicles, and don’t need to charge tax again when they rent them out.

The court also endorsed the argument driving a wedge between the cart rental and the actual round of golf. The two are related, the majority said, but distinct transactions.

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