Tennessee whiskey the perceived marketing value of the distinction, Tennessee whiskey and bourbon have almost identical requirements, and most Tennessee whiskeys meet the criteria for bourbon. Tennessee whiskey is one of the top ten exports of Tennessee. According to the Distilled Spirits Council of the United States, as of 2013, the U.S. market for bourbon and Tennessee whiskey reached $2.4 billion, and exports of bourbon and Tennessee whiskey grew to exceed $1 billion. There are two major producers of Tennessee whiskey, Jack Daniel's based in Lynchburg (owned by the Louisville, Kentucky-based Brown-Forman) and George Dickel based in Cascade Hollow near Tullahoma (owned
Whiskey Rebellion Farmers living west of the Appalachian Mountains distilled their excess grain into whiskey, which was easier and more profitable to transport over the mountains than the more cumbersome grain. A whiskey tax would make western farmers less competitive with eastern grain producers. Additionally, cash was always in short supply on the frontier, so whiskey often served as a medium of exchange. For poorer people who were paid in whiskey, the excise was essentially an income tax that wealthier easterners did not pay. Small-scale farmers also protested that Hamilton's excise effectively gave unfair tax breaks to large distillers, most of whom