Commercial / Commercial Rates

Memphis Light, Gas and Water is the nation's largest three-service municipal utility, serving more than 420,000 customers. Since 1939, MLGW has met the utility needs of Memphis and Shelby County residents by delivering reliable and affordable electricity, natural gas and water service. In fact, MLGW's rates are lower than those of many comparable cities.



Manufacturers Tax Exemption:
Electricity and natural gas are normally taxed at the rate of 7.0% for both non-manufacturers and manufacturers; water is taxed at the state and local combined rate of 9.25% for non-manufacturers and manufacturers. Manufacturers may be granted either a full exemption or a reduced rate of 1.5% if the energy fuel or water comes in direct contact with the product. An Industrial Machinery Authorization Exemption Certificate must be on file with the state to support the exemption or reduced rate. The certificate must contain the same name and address information as the MLGW account. If information differs, obtain a new tax form from the Tennessee Department of Revenue and send MLGW the corrected version.

Religious and non-profit organizations Tax Exemption:
MLGW also waives utility taxes for qualified religious and non-profit organizations that have been declared tax exempt by the Tennessee Department of Revenue. Eligible organizations can submit a copy of their official Certificate of Exemption to have the account's tax status updated. The certificate must contain the same name and address information as the MLGW account. If information differs, obtain a new tax form from the Tennessee Department of Revenue and send MLGW the corrected version.

For information on tax exemption certificates, contact the State of Tennessee Sales Tax Department at 1-800-342-1003.

 


Current Schedule of Commercial Rates
 

Service Schedule Effective Date Description
Electric GSA September 29, 2017 General Power Rate
TGSA September 29, 2017 Time-of-Day General Power Rate
TMS September 29, 2017 Time-of-Use Manufacturing Service
TGS September 29, 2017 Time-of-Use General Service
MSA September 29, 2017 Manufacturing - Power Rate
LS September 29, 2017 Outdoor Lighting Rates
FCA Tariff Varies Monthly FCA rates for residential and commercial/industrial customers
DPS September 29, 2017 Drainage Pumping Station Rate
Gas G7 January 1, 2016 Gas Service for Small Commercial/Industrial Customers
G8/G9 January 1, 2016 Gas Service for larger Commercial/Industrial Customers (at least 100 ccf of Maximum Daily Demand)
G10/G12 January 1, 2016 Interruptible Off-Peak Gas Service for Commercial/Industrial Customers (at least 1,500 ccf of Maximum Daily Demand)
EDDR Tariff January 3, 2013 Economic Development Discount Rider
FT January 1, 2016 Firm transportation of customer-owned gas general service
G-10/G-12 Market January 1, 2016 Schedule G-10 & G-12 market large general service – interruptible
PGA Varies Monthly Purchased Gas Adjustment Rider
  PGA Tariff December 26, 2007 Purchased Gas Adjustment Rider Tariff
Water W5 January 31, 2018 Temporary City Water Service for Metered Fire Hydrant Connections
W6 January 31, 2018 Temporary County Water Service for Metered Fire Hydrant Connections
W7 January 31, 2018 Commercial/Small Industrial Water Service (inside City Limits)
W8 January 31, 2018 Commercial/Small Industrial Water Service (outside City Limits)
W9 January 31, 2018 Contracted Resale Service to Utility Districts or Incorporated Towns
W10 January 31, 2018 Large Industrial Water Service (inside City Limits - water usage is at least 6,000 ccf per month)
W11 January 31, 2018 Large Industrial Water Service (outside City Limits - water usage is at least 6,000 ccf per month)
W53 January 31, 2018 Construction Service (Temporary)
W57 January 31, 2018 Commercial/Small Industrial Water Service (outside City Limits - old Shelby County Water Distribution territory)
FP1 January 31, 2018 City Fire Protection Rate
FP2 January 31, 2018 County Fire Protection Rate