(a) All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer’s immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.
Terms Used In Tennessee Code 67-5-216
Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(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:
(A) Is comprised of the timber of this state, or any other state of the union;(B) Contains, or has contained, whiskey; and(C) Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey.(3) For purposes of this subsection (c), “whiskey” has the same meaning as the term “whisky” as defined in 27 C.F.R. § 5.22(b) and includes all products identified as “whisky” in 27 C.F.R. § 5.22(b).
