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In short, it is both.

Whiskey is any alcohol distilled from grain MASH. Bourbon is a whiskey that is made from a grain mash containing a minimum of 51% corn (although virtually all bourbons are made from at least 66% corn), aged for at least two years in new charred oak barrels, and with an alcoholic content no more than 80% (160 proof). A common misnomer is that there cannot be more than 79% corn in a bourbon - this is inaccurate.

Source:

US Bureau of Alcohol, Tobacco and Firearms "Definition for Distilled Spirits":

http://www.distill.com/specs/USA10.html

All bourbons are Whiskeys. Jack Daniel's is a Tennessee Whiskey, which is a type of bourbon.

Source:

North American Free Trade Agreement (NAFTA) - Annex 313

http://www.sice.oas.org/trade/nafta/chap-034.asp

The distillery itself does claim that Jack Daniel's is not a bourbon because it is charcoal filtered (see http://www.jackdaniels.com/faq.aspx ), but this is irrelevant, as there is no such legal stipulation and there are other bourbons that are charcoal filtered as well.

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14y ago

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