Jack Daniels is a type of Tennessee whiskey. Although it is made almost exactly like bourbon and pretty much tastes like bourbon, it is not bourbon. Jack Daniels meets most of the requirements for bourbon, such as being made in America, having a grain bill of at least 51% corn, and being matured in new, charred-oak barrels. However, there are some differences that make it a distinct type of whiskey. For example, Jack Daniels undergoes a charcoal filtering process before entering the barrel, which is known as the Lincoln County Process. This process is not required for bourbon. Additionally, Jack Daniels is distilled at a lower proof than bourbon and enters the barrel at a lower proof. Overall, Jack Daniels is a unique type of whiskey that is not classified as bourbon, but rather as Tennessee whiskey.