Section 67-5-216 - Growing crops - Livestock and poultry - "Aged whiskey barrel" defined(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.(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 CFR 5.22(b) and includes all products identified as "whisky" in 27 CFR 5.22(b).Amended by 2018 Tenn. Acts, ch. 971, s 1, eff. 5/17/2018.Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.