Tennessee · Tennessee Legislature

Taxes, Ad Valorem - As enacted, specifies that 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, are considered, and have always been considered, "articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer", for purposes of exemption from property taxation. - Amends TCA Title 67.

On HB 2038 — Taxes, Ad Valorem - As enacted, specifies that 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, are considered, and have always been considered, "articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer", for purposes of exemption from property taxation. - Amends TCA Title 67.