Dan...Tennessee has no state income tax. That's a plus right there. I checked Craigslist and there are several container sellers in Nashville and Chattanooga. There's also one in Newnan GA that has a picture of 2 containers welded together side to side. Several of the listings say they will customize containers. I saw 2-3 containers with side doors!

I'd avoid the Nashville area...land prices are high and climbing there. If you get out in the country, the only building code they really have in many places is about septic tanks.

Also spotted several 45' Hi-cube containers.