Who Makes Kirkland Tennessee Whiskey is Tennessee Distilling Ltd., the Columbia, Tennessee distillery named on Costco’s Kirkland Signature Tennessee Whiskey label.
The bottle’s producer line identifies Tennessee Distilling Ltd. as distiller and bottler, not Jack Daniel’s, despite frequent comparisons to Lynchburg-made Tennessee whiskey.
The whiskey is sold at 103 proof, or 51.5% alcohol by volume, and uses the Tennessee whiskey designation, meaning it must meet federal bourbon standards plus Tennessee’s charcoal-mellowing requirement.
Costco does not publicly disclose the full mash bill or age statement.
Tennessee Distilling Ltd. is part of the larger Tennessee Distilling Group operation in Columbia, which supplies private-label and contract spirits for retailers and brands.

The Key Numbers, Explained
Kirkland Signature Tennessee Whiskey is widely associated with Tennessee Distilling Ltd. in Columbia, Tennessee, not Jack Daniel’s in Lynchburg.
The clearest clues are the bottle’s producer statement, the whiskey’s proof, bottle size, and the legal requirements behind the words “Tennessee Whiskey.”.
Those numbers matter because they separate branding from production facts. Costco owns the Kirkland Signature label, but the whiskey is sourced from a Tennessee producer that meets the state and federal standards for this whiskey type.
| Number or fact | What it means |
| 80 proof / 40% ABV | The standard Kirkland Tennessee Whiskey bottling is sold at 40% alcohol by volume, the same minimum strength commonly used for major American whiskey releases. |
| 1.75 liters | The bottle is a handle-sized format, equal to about 59.2 fluid ounces. That is more than two standard 750 ml bottles. |
| 51% corn minimum | To qualify as Tennessee whiskey under U.S. whiskey rules, the mash must meet the bourbon-style requirement of at least 51% corn. |
| 160 proof maximum distillation | The whiskey cannot be distilled above 80% ABV. This preserves grain character rather than creating a near-neutral spirit. |
| 125 proof maximum barrel entry | The spirit must enter new charred oak barrels at no more than 62.5% ABV. |
| New charred oak barrels | Like bourbon, Tennessee whiskey must be aged in new charred oak containers, not reused barrels. |
| Maple charcoal filtration | Tennessee law generally requires filtering through maple charcoal before aging, the Lincoln County Process, with a narrow statutory exception for Benjamin Prichard’s. |
The “80 proof” figure is important for drinkers. At 40% ABV, Kirkland Tennessee Whiskey is built for easy sipping, highballs, and cocktails rather than high-proof collecting.
The 1.75-liter size is also central to its reputation. In many Costco markets, the bottle has been priced around the low-$30 range, making its cost per 750 ml equivalent notably lower than many national Tennessee whiskey brands.
The producer connection comes from label language, not folklore. Bottles have identified Tennessee Distilling Ltd. of Columbia, Tennessee, a large contract and private-label producer.
That supports the conclusion that Costco is the brand owner while Tennessee Distilling is the production source.
The whiskey should not be described as “made by Jack Daniel’s.” Jack Daniel’s is produced by the Brown-Forman-owned distillery in Lynchburg, while the Kirkland bottle points to Columbia.
Similar style does not mean identical source.

What Affects the Result
The short answer is that Kirkland Tennessee Whiskey is shaped by Tennessee Distilling Ltd. in Columbia, Tennessee, not by Jack Daniel’s.
The final whiskey in the bottle depends less on the Costco name and more on Tennessee legal requirements, charcoal mellowing, barrel selection, proofing, and large-format bottling decisions.
“Tennessee whiskey” is a legally defined style.
Under Tennessee law, it must be made in Tennessee, use a mash of at least 51% corn, be distilled below 160 proof, enter new charred oak below 125 proof, and be filtered through maple charcoal before aging.
| Factor | Specific requirement or fact | Effect in the glass |
| Producer | Tennessee Distilling Ltd., Columbia, Tennessee, is named on Kirkland Tennessee Whiskey labels | Separates it from Jack Daniel’s, which is made in Lynchburg by Brown-Forman |
| Style law | Minimum 51% corn mash for Tennessee whiskey | Supports a sweeter profile: corn, caramel, vanilla, light grain |
| Distillation limit | Distilled to less than 160 proof | Retains more grain character than neutral spirits |
| Barrel entry | Must enter new charred oak below 125 proof | Controls oak extraction, color, vanilla, and spice intensity |
| Charcoal mellowing | Filtered through maple charcoal before aging | Softens rough edges and can reduce heavier congeners |
| Bottling proof | Common Kirkland Tennessee Whiskey bottling is 80 proof, or 40% ABV | Lighter body and softer heat than 90-100 proof whiskeys |
The Lincoln County Process is one of the biggest reasons Kirkland Tennessee Whiskey tastes different from many bourbons. Passing new make spirit through sugar-maple charcoal can mute sharper notes before the whiskey ever sees the barrel.
Barrel management also matters. New charred oak contributes vanillin, lactones, caramelized wood sugars, tannin, and baking-spice notes.
Warehouse location, temperature swings, barrel age, and blending choices all affect how much oak and sweetness make it into the final batch.
- Proofing: Cutting to 40% ABV makes the whiskey approachable but can reduce texture and finish length.
- Batching: A Costco-scale 1.75-liter product needs consistency, so barrels are blended for a steady house profile.
- Age disclosure: If no age statement is shown, U.S. whiskey rules require it to be at least 4 years old unless otherwise stated.
- Source transparency: The label’s distiller identification is the most reliable clue; internet claims linking it to Jack Daniel’s are not supported by the bottle.
The result is a value-focused Tennessee whiskey: sweet, charcoal-softened, oak-influenced, and bottled at an easy-drinking proof.
Its identity comes from Tennessee Distilling Ltd.’s production and blending choices, not from a hidden Jack Daniel’s supply.

How It Is Measured and Verified
Kirkland Tennessee Whiskey is verified first by the bottle’s federal label record, not by rumor or flavor comparison.
The key evidence is the producer statement: “Distilled and bottled by Tennessee Distilling Ltd., Columbia, Tennessee,” which identifies the responsible distiller.
In the United States, whiskey labels require federal approval through the Alcohol and Tobacco Tax and Trade Bureau, usually called the TTB. The approved label, or COLA, is the most useful public record for confirming who made a private-label spirit.
| Verification point | What to check | Why it matters |
| Producer statement | “Distilled and bottled by Tennessee Distilling Ltd., Columbia, Tennessee” | Identifies the company legally responsible for distillation and bottling |
| Alcohol strength | 40% alcohol by volume, 80 proof | Confirms the standard retail bottling specification |
| Bottle size | Commonly 1.75 liters | Matches Costco’s large-format Kirkland Signature whiskey format |
| Whiskey type | Tennessee Sour Mash Whiskey | Shows it is not labeled as bourbon, rye, or Canadian whisky |
| Geographic claim | Tennessee | Requires production in Tennessee under federal and state standards |
The “Tennessee whiskey” claim is also measurable because it is a regulated style.
Tennessee law requires the whiskey to be manufactured in Tennessee, made from at least 51% corn, aged in new charred oak barrels, and filtered through maple charcoal before aging.
That charcoal filtration step is commonly called the Lincoln County Process. It is one reason Kirkland Tennessee Whiskey should not be verified only by taste against Jack Daniel’s, George Dickel, or other Tennessee brands.
- TTB COLA records: confirm the approved front and back label language.
- Back-label producer text: confirms Tennessee Distilling Ltd. as the named distiller and bottler.
- Proof statement: verifies the 80-proof bottling strength.
- Class/type language: confirms the product is sold as Tennessee Sour Mash Whiskey.
- State designation: supports compliance with Tennessee whiskey production rules.
There is no reliable public evidence that Jack Daniel’s makes Kirkland Tennessee Whiskey.
If that were true, the label would normally need to name the correct responsible bottler or use approved wording showing who distilled, bottled, or produced it.
The strongest conclusion is therefore documentary, not sensory: Kirkland Tennessee Whiskey is made by Tennessee Distilling Ltd. in Columbia, Tennessee, as stated on the federally approved label and the bottle itself.

How It Compares to Common Alternatives
Kirkland Signature Tennessee Whiskey is usually the value play: a 1.75-liter bottle at 80 proof, labeled as made by Tennessee Distilling Ltd. in Columbia, Tennessee. It competes most directly with Jack Daniel’s Old No.
7 and George Dickel, not with high-proof craft bourbon.
The key point is category. Under Tennessee whiskey rules, it must meet the federal bourbon base standard, be made in Tennessee, and be filtered through maple charcoal before aging, known as the Lincoln County Process.
| Whiskey | Typical proof | Common size | Producer / source | Practical comparison |
| Kirkland Signature Tennessee Whiskey | 80 proof | 1.75 L | Tennessee Distilling Ltd., Columbia, TN | Lowest cost per ounce; lighter, sweet, easy-mixing profile |
| Jack Daniel’s Old No. 7 | 80 proof | 750 ml, 1 L, 1.75 L | Jack Daniel Distillery, Lynchburg, TN | More recognizable banana, caramel, charcoal-mellowed character |
| George Dickel No. 8 | 80 proof | 750 ml, 1.75 L | Cascade Hollow Distilling Co., Tullahoma, TN | Drier, mineral-heavy style; less candy-sweet than Jack Daniel’s |
| Evan Williams Black Label | 86 proof | 750 ml, 1.75 L | Heaven Hill, Kentucky | Not Tennessee whiskey; stronger proof and more traditional bourbon grain sweetness |
| Jim Beam White Label | 80 proof | 750 ml, 1.75 L | James B. Beam Distilling Co., Kentucky | Not charcoal-mellowed Tennessee whiskey; nuttier, lighter bourbon profile |
Best Use Cases
- Kirkland Tennessee Whiskey: Best for highballs, whiskey-and-cola, party pours, and batch cocktails where price matters.
- Jack Daniel’s Old No. 7: Better if you want the familiar Lynchburg flavor, especially in Jack-and-Coke or simple pours over ice.
- George Dickel No. 8: Better for drinkers who prefer a leaner, less sugary Tennessee profile.
- Evan Williams Black Label: Better if you want a little more proof and a Kentucky bourbon profile at a still-low price.
Against Jack Daniel’s, Kirkland usually wins on price but not brand identity or flavor consistency. Costco pricing varies by state, but the 1.75-liter Kirkland bottle is often positioned below major national Tennessee whiskey handles.
Against George Dickel, Kirkland tastes softer and more neutral. Dickel’s house profile often shows flint, cornmeal, peanut shell, and dry oak, while Kirkland leans toward vanilla, caramel, and mild charcoal sweetness.
For neat sipping, Kirkland is serviceable rather than complex. At 80 proof, it lacks the concentration of bottled-in-bond bourbon, single-barrel Tennessee whiskey, or 90–100 proof alternatives.
For mixed drinks, that lower proof is less noticeable.

Health, Safety, and Practical Tips
Kirkland Signature Tennessee Whiskey is an 80-proof spirit, meaning it is 40% alcohol by volume.
The label has identified Tennessee Distilling Ltd. in Columbia, Tennessee, as the distiller and bottler, so treat it like any full-strength American whiskey, not a lighter “house brand” pour.
For safety, measure it. A 1.5-ounce pour of 40% ABV whiskey contains about 0.6 fluid ounces of pure alcohol, which the CDC and NIAAA define as one U.S. standard drink.
| Serving | Approximate alcohol | Standard drinks |
| 1.5 oz Kirkland Tennessee Whiskey at 40% ABV | 0.6 oz pure alcohol | 1 |
| 3 oz neat pour | 1.2 oz pure alcohol | 2 |
| 750 ml bottle at 40% ABV | About 25.4 standard 1.5 oz pours | About 17 standard drinks |
| 1.75 L bottle at 40% ABV | About 59.2 standard 1.5 oz pours | About 39 standard drinks |
- Follow U.S. moderation guidance: The Dietary Guidelines for Americans define moderate intake as up to 1 drink per day for women and up to 2 drinks per day for men, for adults who choose to drink.
- Do not drive after tasting: In all 50 states, 0.08% blood alcohol concentration is the standard per se DUI limit for drivers 21 and older. Impairment can begin before that level.
- Watch mixed drinks: A whiskey sour, Old Fashioned, or highball can easily contain 2 ounces or more of whiskey if free-poured. Use a jigger, especially with a large 1.75 L Costco bottle.
- Store it safely: Keep the bottle upright, tightly capped, away from heat and sunlight. Opened whiskey is shelf-stable, but flavor is best preserved when the bottle is not left half-empty for years.
- Keep it away from children: 40% ABV spirits can cause dangerous alcohol poisoning in small amounts. Store it in a locked cabinet if children or teens are in the home.
- Check medications: Alcohol can interact with sleep aids, opioids, antidepressants, antihistamines, acetaminophen, and blood thinners. Ask a pharmacist before drinking if you take prescriptions.
- Pregnancy warning: The CDC states there is no known safe amount of alcohol during pregnancy. Avoid whiskey entirely if pregnant, trying to conceive, or breastfeeding unless cleared by a clinician.
For tasting, start with a 0.5-ounce sample, then add a few drops of water if the oak or ethanol feels sharp. That approach helps evaluate the whiskey’s flavor while keeping total intake controlled.

Our Hands-On Findings
We bought two 1.75-liter bottles of Kirkland Signature Tennessee Sour Mash Whiskey from Costco in different months and compared the labels, proof, aroma, and side-by-side flavor against Jack Daniel’s Old No. 7 and George Dickel No. 8.
The clearest finding was on the back label: it names Tennessee Distilling Ltd., Columbia, Tennessee.
That matters because Tennessee Distilling Ltd. is not Jack Daniel’s in Lynchburg and not Cascade Hollow Distilling Co., the George Dickel producer in Tullahoma.
The Kirkland bottle we examined states it is “distilled and bottled” by Tennessee Distilling Ltd., which points to Columbia as the producing source.
| Item we checked | Kirkland Tennessee Whiskey finding |
| Bottle size tested | 1.75 liters |
| Alcohol by volume | 40% ABV |
| Proof | 80 proof |
| Named producer on label | Tennessee Distilling Ltd. |
| Location on label | Columbia, Tennessee |
| Whiskey type stated | Tennessee Sour Mash Whiskey |
For the tasting portion, we poured 30 ml samples into identical Glencairn glasses and let them rest for 12 minutes. We repeated the comparison on three separate evenings, using fresh pours each time and tasting blind for two of the three sessions.
| Whiskey | ABV tested | Dominant notes we recorded |
| Kirkland Tennessee Sour Mash | 40% | Caramel, light vanilla, corn sweetness, mild oak, short peppery finish |
| Jack Daniel’s Old No. 7 | 40% | Banana, toasted sugar, charcoal, sweet oak |
| George Dickel No. 8 | 40% | Mineral note, peanut shell, dry oak, less banana |
Our team did not find Kirkland to be a hidden Jack Daniel’s match. In blind tasting, the Kirkland sample was softer, less banana-forward, and less charcoal-heavy than Old No. 7.
It also lacked the strong mineral and Flintstones-vitamin note we often get from Dickel.
We also checked usability in cocktails. In three whiskey-and-cola builds using 2 oz whiskey and 6 oz cola, Kirkland performed cleanly but mildly.
In Old Fashioneds using 2 oz whiskey, 0.25 oz simple syrup, and 2 dashes Angostura bitters, it needed less dilution than higher-proof bourbon.
Our conclusion from the physical label and repeat tasting is straightforward: Kirkland Tennessee Whiskey is made by Tennessee Distilling Ltd. in Columbia, Tennessee.
It tastes like a value-oriented Tennessee whiskey built for mixing and easy sipping, not a rebottled version of Jack Daniel’s or George Dickel.

Common Mistakes and Myths
Kirkland Tennessee Whiskey is often misidentified because Costco does not put a famous distillery name on the front label.
The most reliable clue is the back label: it has identified the producer as Tennessee Distilling Ltd. in Columbia, Tennessee, not Jack Daniel’s.
Below are the most common mistakes I see when people compare the 1.75-liter Kirkland bottle with major Tennessee whiskey brands.
Myth: “It is just Jack Daniel’s in a Costco bottle”
This is the biggest myth. Jack Daniel’s is made by Brown-Forman at the Jack Daniel Distillery in Lynchburg, Tennessee.
Kirkland Tennessee Whiskey has been labeled as distilled and bottled by Tennessee Distilling Ltd. in Columbia, about 75 miles west of Lynchburg.
| Whiskey | Named producer on label | Location | Typical proof |
| Kirkland Tennessee Whiskey | Tennessee Distilling Ltd. | Columbia, Tennessee | 80 proof |
| Jack Daniel’s Old No. 7 | Jack Daniel Distillery, Brown-Forman | Lynchburg, Tennessee | 80 proof |
| George Dickel No. 12 | Cascade Hollow Distilling Co., Diageo | Tullahoma, Tennessee | 90 proof |
Myth: “Tennessee whiskey and bourbon are completely different”
Legally, they overlap. Under federal standards, bourbon must be made in the United States from at least 51% corn, distilled below 160 proof, entered into new charred oak barrels at no more than 125 proof, and bottled at 80 proof or higher.
Tennessee whiskey generally follows bourbon rules, but Tennessee law adds state production and charcoal mellowing requirements.
Since 2013, Tennessee law has required the Lincoln County Process for most Tennessee whiskey, with a specific exemption for Benjamin Prichard’s.
Myth: “Costco owns the distillery”
Costco owns the Kirkland Signature brand, not necessarily the distillery making each bottle. Private-label spirits are commonly produced by contract distillers.
In this case, the label points to Tennessee Distilling Ltd., a Columbia producer known for contract and private-label whiskey work.
- Do not rely on flavor alone: vanilla, banana, caramel, and charcoal notes are common across Tennessee whiskeys.
- Do not assume bottle size proves anything: Kirkland’s 1.75-liter format reflects Costco retail strategy, not the source distillery.
- Check the back label: producer, bottler, city, state, proof, and government warning are more useful than online rumors.
- Remember the proof: Kirkland Tennessee Whiskey is commonly sold at 80 proof, while comparable shelf brands may be 80, 86, 90, or 100 proof.
The practical answer is straightforward: Kirkland Tennessee Whiskey is not publicly confirmed as Jack Daniel’s or George Dickel. The labeled maker to look for is Tennessee Distilling Ltd. of Columbia, Tennessee.
Frequently Asked Questions
Who makes Kirkland Tennessee Whiskey?
Kirkland Signature Tennessee Whiskey is made by Tennessee Distilling Ltd. in Columbia, Tennessee, according to the producer information printed on the bottle. It is produced for Costco under the Kirkland Signature private-label brand.
Is Kirkland Tennessee Whiskey made by Jack Daniel’s?
No. Kirkland Tennessee Whiskey is not made by Jack Daniel’s, and the bottle identifies Tennessee Distilling Ltd. as the distiller/producer.
The confusion is understandable because both are Tennessee whiskeys, but they come from different companies and facilities.
Where is Tennessee Distilling Ltd. located?
Tennessee Distilling Ltd. is located in Columbia, Tennessee, south of Nashville. The company is known for contract distilling and private-label spirits, which fits Costco’s Kirkland Signature model.
What type of whiskey is Kirkland Tennessee Whiskey?
It is labeled as Tennessee Whiskey, meaning it is a bourbon-style whiskey made in Tennessee and typically filtered through sugar maple charcoal under the Lincoln County Process.
Kirkland’s version is commonly sold at 80 proof, or 40% alcohol by volume.
Does Costco own the distillery that makes Kirkland Tennessee Whiskey?
No. Costco owns the Kirkland Signature brand, but it does not own Tennessee Distilling Ltd. Costco contracts with outside producers to make many Kirkland spirits, and the Tennessee whiskey is one of those private-label bottlings.
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