{"data":{"id":"us-tn/tenn.-code-ann.-67-8-106","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-106","heading":"[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates","body":"(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates: CLASS A 1.4 percent on amounts from $10,000 to $25,000; 2 percent on the next $25,000 or part thereof; 4 percent on the next $50,000 or part thereof; 5.5 percent on the next $200,000 or part thereof; 6.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $500,000. CLASS B 6.5 percent on amounts from $5,000 to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13. 5 percent on the next $50,000 or part thereof; 16 percent on the next $50,000 or part thereof; 20 percent on the excess over $250,000. (b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates: CLASS A 5.5 percent on the amount of net taxable gifts up to $40,000; 6.5 percent on the next $200,000 or part thereof; 7.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $440,000. CLASS B 6.5 percent on the amount of net taxable gifts up to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13.5 percent on the next $50,000 or part thereof; 16 percent on the excess over $200,000. Acts 1939, ch. 137, § 5; C. Supp. 1950, § 1295.5 (Williams, § 1328.5); Acts 1967, ch. 133, § 1; 1983, ch. 73, § 12; T.C.A. (orig. ed.), § 67-2506.\n(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates: CLASS A 1.4 percent on amounts from $10,000 to $25,000; 2 percent on the next $25,000 or part thereof; 4 percent on the next $50,000 or part thereof; 5.5 percent on the next $200,000 or part thereof; 6.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $500,000. CLASS B 6.5 percent on amounts from $5,000 to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13. 5 percent on the next $50,000 or part thereof; 16 percent on the next $50,000 or part thereof; 20 percent on the excess over $250,000.\nCLASS A\n1.4 percent on amounts from $10,000 to $25,000;\n2 percent on the next $25,000 or part thereof;\n4 percent on the next $50,000 or part thereof;\n5.5 percent on the next $200,000 or part thereof;\n6.5 percent on the next $200,000 or part thereof;\n9.5 percent on the excess over $500,000.\nCLASS B\n6.5 percent on amounts from $5,000 to $50,000;\n9.5 percent on the next $50,000 or part thereof;\n12 percent on the next $50,000 or part thereof;\n13. 5 percent on the next $50,000 or part thereof;\n16 percent on the next $50,000 or part thereof;\n20 percent on the excess over $250,000.\n(b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates: CLASS A 5.5 percent on the amount of net taxable gifts up to $40,000; 6.5 percent on the next $200,000 or part thereof; 7.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $440,000. CLASS B 6.5 percent on the amount of net taxable gifts up to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13.5 percent on the next $50,000 or part thereof; 16 percent on the excess over $200,000.\nCLASS A\n5.5 percent on the amount of net taxable gifts up to $40,000;\n6.5 percent on the next $200,000 or part thereof;\n7.5 percent on the next $200,000 or part thereof;\n9.5 percent on the excess over $440,000.\nCLASS B\n6.5 percent on the amount of net taxable gifts up to $50,000;\n9.5 percent on the next $50,000 or part thereof;\n12 percent on the next $50,000 or part thereof;\n13.5 percent on the next $50,000 or part thereof;\n16 percent on the excess over $200,000.","path":["TN Code","Title 67","Chapter 8"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"12d942699cf4e308eb3da40c19f3ce7a8358efb5c4898315c354b006219b3c75","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-105","next":"us-tn/tenn.-code-ann.-67-8-107"},"notice":"GroundRules: Original legal text. Not legal advice."}