MLGW logo
Commercial
Commercial : RATES : CURRENT COMMERCIAL RATES

MLGW produces annual utility rate surveys comparing electric, natural gas, water and wastewater costs at various commercial and industrial usage levels in Memphis and selected major cities in the U.S. Call (901) 528-4498 to request a copy of the survey results or to request calculation of a MLGW utility bill using your company's specific energy demand and consumption figures.

Tax Exemption on Utilities

Manufacturers:

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:
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 30, 2009 Contract Demand of 5,000 KW or less
GSB September 30, 2009 Contract Demand greater than 5,000 KW but less than 15,000 KW
GSC September 30, 2009 Contract demand greater than 15,000 KW but less than 25,000 KW
GSD September 30, 2009 Contract Demand greater than 25,000 KW
MSB September 30, 2009 Manufacturing - Contract Demand greater than 5,000 kW but less than 15,000 kW
MSC September 30, 2009 Manufacturing - Contract Demand greater than 15,000 kW but less than 25,000 kW
MSD September 30, 2009 Manufacturing - Contract Demand greater than 25,000 kW
VPI Varies Monthly Variable Price Interruptible Power
LS September 30, 2009 Outdoor Lighting Rates
FCA Tariff Varies Quarterly FCA rates for residential and commercial/industrial customers
Gas G7 December 26, 2007 Gas Service for Small Commercial/Industrial Customers
G8/G9 December 26, 2007 Gas Service for larger Commercial/Industrial Customers (at least 100 ccf of Maximum Daily Demand)
G10/G12 December 26, 2007 Interruptible Off-Peak Gas Service for Commercial/Industrial Customers (at least 1,500 ccf of Maximum Daily Demand)
IT-1 December 26, 2007 Interruptible Transported Gas Service for Large Industrial Customers (at least 1,500 ccf of Maximum Daily Demand)
IT-2 December 26, 2007 Special Interruptible Transported Gas Service for Large Industrial Customers (at least 1,500 ccf of Maximum Daily Demand)
IT Prime December 26, 2007 IT Gas Service - Gas Purchased by MLGW
PGA Varies Monthly Purchased Gas Adjustment Rider
Water W5 June 26, 2008 Temporary City Water Service for Metered Fire Hydrant Connections
W6 June 26, 2008 Temporary County Water Service for Metered Fire Hydrant Connections
W7 June 26, 2008 Commercial/Small Industrial Water Service (inside City Limits)
W8 June 26, 2008 Commercial/Small Industrial Water Service (outside City Limits)
W10 June 26, 2008 Large Industrial Water Service (inside City Limits - water usage is at least 6,000 ccf per month)
W11 June 26, 2008 Large Industrial Water Service (outside City Limits - water usage is at least 6,000 ccf per month)
W57 June 26, 2008 Commercial/Small Industrial Water Service (outside City Limits - old Shelby County Water Distribution territory)
FP1 June 26, 2008 City Fire Protection Rate
FP2 June 26, 2008 County Fire Protection Rate




back to top


© 2010 Memphis Light, Gas and Water Division. All Rights Reserved.


MLGW logo