Tennessee Code Title 67. Taxes and Licenses § 67-5-216

(b)(1) All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.

(2) “Immediate vendee” is limited to farm use and does not include any person using such products in meat processing.

(c)(1) “Articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer” include and have always included aged whiskey barrels during the time in which such barrels are owned or leased by a person that produces or manufactures whiskey in those barrels.

(2) For purposes of this subsection (c), an “aged whiskey barrel” is defined as a barrel that:

(3) For purposes of this subsection (c), “whiskey” has the same meaning as the term “whisky” as defined in 27 CFR 5.22(b) and includes all products identified as “whisky” in 27 CFR 5.22(b).