Tenn. Code Ann. § 67-4-2121: Tax imposed on manufacturer

(a) Notwithstanding any provision of this part to the contrary, the tax imposed by this part on any manufacturer shall be levied only on the first two billion dollars ($2,000,000,000) of apportioned net worth.

(b) For purposes of this section, "manufacturer" means any person whose principal business is fabricating or processing tangible personal property for resale and ultimate use or consumption off the premises of the person engaging in such fabricating or processing.