Gay also provided four assists and four steals while Mike Conley added 22 points for the Grizzlies.
O.J. Mayo drained six 3-pointers en route to his own 22-point performance as Memphis improved to 8-3 in January.
Marc Gasol contributed 20 points and 11 rebounds while Marreese Speights chipped in with 12 and 15 in the Grizzlies' win.
Jimmer Fredette paced the Kings with 20 points.
2014: The Year in Music [PHOTOS]