republic-os/legislation/us/states/tn/110/sb-2076.md

---
type: "Bill"
title: "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."
description: "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."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "SB 2076"
citation: "Tennessee SB 2076 (110)"
classification: ["bill"]
subjects: ["Taxes", "Ad Valorem"]
status: "enacted"
primary_sponsors: ["Alexander", "Yager"]
version_count: 1
action_count: 61
vote_count: 5
first_action: "2018-01-30"
last_action: "2018-05-23"
source: "openstates"
source_identifier: "ocd-bill/d33b97d8-f94f-4055-9b8d-ab7af094a196"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2076&GA=110"
source_hash: "e5b65c232cbb97d0c161956d5633a05a01982a47b3b07ff2047d20ceca37ebaf"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 2076 (110) — 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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/110/Bill/SB2076.pdf)

## Votes

- SENATE STATE AND LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0 2/27/2018 Passed — **9–0** (pass) · upper
- SENATE FINANCE, WAYS, AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 4/3/2018 Passed (2) — **11–0** (pass) · upper
- FLOOR VOTE: PREVIOUS QUESTION PASSAGE ON THIRD CONSIDERATION 4/23/2018 PASSED — **64–28** (fail) · lower
- FLOOR VOTE: PASSAGE ON THIRD CONSIDERATION 4/23/2018 PASSED (1) — **79–12** (fail) · lower
- FLOOR VOTE: as Amended Third Consideration 4/19/2018 PASSED (1) — **30–0** (fail) · upper

## Sponsors

- Alexander — primary (person)
- Yager — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-30** Filed for intro. `introduction, reading-1`
- **2018-01-31** Filed for introduction `introduction, reading-1`
- **2018-01-31** Intro., P1C. `introduction`
- **2018-02-01** Introduced, Passed on First Consideration `introduction`
- **2018-02-01** P2C, ref. to Local Government Committee `referral-committee`
- **2018-02-05** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2018-02-05** Assigned to s/c Local Government Subcommittee `referral-committee`
- **2018-02-13** Sponsor(s) Added.
- **2018-02-14** Placed on s/c cal Local Government Subcommittee for 2/21/2018
- **2018-02-15** Sponsor(s) Added.
- **2018-02-21** Placed on Senate State and Local Government Committee calendar for 2/27/2018
- **2018-02-21** Placed on cal. Local Government Committee for 2/27/2018
- **2018-02-21** Rec. for pass if am by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2018-02-27** Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0
- **2018-02-27** Rec. for pass. if am., ref. to Finance, Ways & Means Committee `committee-passage-favorable`
- **2018-02-28** Placed on s/c cal Finance, Ways & Means Subcommittee for 3/7/2018
- **2018-02-28** Assigned to s/c Finance, Ways & Means Subcommittee `referral-committee`
- **2018-03-07** Placed on s/c cal Finance, Ways & Means Subcommittee for 3/14/2018
- **2018-03-07** Action Def. in s/c Finance, Ways & Means Subcommittee to 3/14/2018
- **2018-03-12** Placed on cal. Local Government Committee for 3/13/2018
- **2018-03-12** Re-ref. to Local Government Committee `referral-committee`
- **2018-03-13** Action def. in Local Government Committee to 3/20/2018
- **2018-03-14** Placed on cal. Local Government Committee for 3/20/2018
- **2018-03-20** Rec. for pass. if am., ref. to Finance, Ways & Means Committee `committee-passage-favorable`
- **2018-03-21** Placed on s/c cal Finance, Ways & Means Subcommittee for 3/28/2018
- **2018-03-21** Assigned to s/c Finance, Ways & Means Subcommittee `referral-committee`
- **2018-03-28** Placed on Senate Finance, Ways, and Means Committee calendar for 4/3/2018
- **2018-03-28** Placed behind the budget
- **2018-04-03** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **2018-04-04** Placed on s/c cal Finance, Ways & Means Subcommittee for 4/13/2018
- **2018-04-11** Placed on s/c cal Finance, Ways & Means Subcommittee for 4/18/18
- **2018-04-13** Placed on Senate Regular Calendar calendar for 4/17/2018
- **2018-04-17** Placed on Senate Regular Calendar calendar for 4/18/2018
- **2018-04-17** Senate Reset on calendar 4/18/18
- **2018-04-18** Placed on Senate Regular Calendar calendar for 4/19/2018
- **2018-04-18** Senate Reset on calendar 4/19/18
- **2018-04-18** H. Placed on Regular Calendar for 4/19/2018
- **2018-04-18** Placed on cal. Calendar & Rules Committee for 4/18/2018
- **2018-04-18** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2018-04-18** Placed on cal. Finance, Ways & Means Committee for 4/18/2018
- **2018-04-18** Rec. for pass by s/c ref. to Finance, Ways & Means Committee `committee-passage-favorable`
- **2018-04-19** Sponsor(s) Added.
- **2018-04-19** Engrossed; ready for transmission to House
- **2018-04-19** Passed Senate as amended, Ayes 30, Nays 0 `passage`
- **2018-04-19** Amendment withdrawn. (Amendment 1 - SA0649)
- **2018-04-19** Senate adopted Amendment (Amendment 2 - SA1016)
- **2018-04-19** Sponsor(s) Added.
- **2018-04-23** Passed H., Ayes 79, Nays 12, PNV 4 `passage`
- **2018-04-23** Am. withdrawn. (Amendment 2 - HA0942) `amendment-withdrawal`
- **2018-04-23** Am. withdrawn. (Amendment 1 - HA0743) `amendment-withdrawal`
- **2018-04-23** Subst. for comp. HB.
- **2018-04-23** Sponsor(s) Added.
- **2018-04-23** Comp. SB subst.
- **2018-04-25** Signed by H. Speaker
- **2018-04-25** Signed by Senate Speaker
- **2018-04-25** Enrolled and ready for signatures
- **2018-05-07** Transmitted to Governor for action.
- **2018-05-17** Signed by Governor. `executive-signature`
- **2018-05-23** Pub. Ch. 971
- **2018-05-23** Effective date(s) 05/17/2018
- **2018-05-23** Comp. became Pub. Ch. 971

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d33b97d8-f94f-4055-9b8d-ab7af094a196`. Confidence: reported (aggregated from official Tennessee legislature records).