Authorizes a sales tax exemption for boat docks

HB 270 repeals Missouri's current sales tax exemption law (section 144.030) and replaces it with a new section listing existing exemptions. The new section includes an exemption for materials used in repairing watercraft (such as boats), but it does not specifically create a new exemption for boat docks. The bill's title claims to authorize a sales tax exemption for boat docks, but the provided bill text does not include such an exemption. Therefore, the bill as written does not provide the stated exemption for boat docks.