Tennessee Code Title 67. Taxes and Licenses § 67-8-106

(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:

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.

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:

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.

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.