Manufacturer Recycling Flexible Cellulose Casings Tax Credit as described in Section 260.285, RSMo. Purpose: The tax credit was designed to encourage recycling of cellulose casings of sausage products. The entity that applies for the credit is eligible for a tax credit worth the sales tax that they pay for the cellulose casings if the entity recycles the casings. A definition from the University of Nebraska- Lincoln, Animal Science Department’s meat glossary is as follows: Tesimony: Jim McNichols, Department of Natural Resources Testified for information purposes only regarding the credit. DNR certifies to the Department of Revenue that the flexible cellulose casings have been recycled. Casey Richey , Department of Revenue Testified for information purposes only. DOR awards the credit after receiving certification from DNR that the materials have been recycled. Recommendation: The committee recommends that the credit be repealed and all references to such credit be removed from statute.