Manufacturer Recycling Flexible Cellulose Casings Tax Credit

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The committee recommends that the credit be repealed and all references to such 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.