Court Opinion

ID: 9643014
Source: CourtListenerOpinion
Date Created: 2023-08-22 18:15:24.788908+00
Date Added: 2024-06-11T18:10:56.441533
License: Public Domain

STEPHEN N. LIMBAUGH, JR., Judge,
concurring.
I concur in the outcome of the majority opinion and in all the analysis except that part that attempts to distinguish Eighty Hundred Clayton Corp., d/b/a Tropicana Lanes v. Director of Revenue, 111 S.W.3d 409 (Mo. banc 2003). I dissented in that case because I saw no principled distinction between the rental of bowling shoes in that case from the rental of golf carts in Westwood Country Club v. Director of Revenue, 6 S.W.3d 885 (Mo. banc 1999). Nor, for that matter, do I see any distinction between the rental of bowling shoes and the rental of arcade games in Six Flags Theme Parks, Inc. v. Director of Revenue, 102 S.W.3d 526 (Mo. banc 2003). The case at hand is no different: there is no way to distinguish between the rental of inner tubes from the rental of bowling shoes, golf carts, or video games.