Commercial / Commercial Rates
Memphis Light, Gas and Water 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 October 1, 2013 Contract Demand of 5,000 KW or less
TDGSA October 1, 2013 Time-of-Day General Power Rate
TDMSA October 1, 2013 Time-of-Day Manufacturing Power Rate
TGSA October 1, 2013 Time-of-Day General Power Rate
GSB October 1, 2013 Contract Demand greater than 5,000 KW but less than 15,000 KW
SGSB October 1, 2013 Seasonal Contract Demand greater than 5,000 KW but less than 15,000 KW
GSC October 1, 2013 Contract demand greater than 15,000 KW but less than 25,000 KW
SGSC October 1, 2013 Seasonal Contract demand greater than 15,000 KW but less than 25,000 KW
GSD October 1, 2013 Contract Demand greater than 25,000 KW
SGSD October 1, 2013 Seasonal Contract Demand greater than 25,000 KW
MSA October 1, 2013 Manufacturing - Contract Demand greater than 1,000 kW but not more than 5,000 kW
MSB October 1, 2013 Manufacturing - Contract Demand greater than 5,000 kW but less than 15,000 kW
SMSB October 1, 2013 Seasonal Manufacturing - Contract Demand greater than 5,000 kW but less than 15,000 kW
MSC October 1, 2013 Manufacturing - Contract Demand greater than 15,000 kW but less than 25,000 kW
SMSC October 1, 2013 Seasonal Manufacturing - Contract Demand greater than 15,000 kW but less than 25,000 kW
MSD October 1, 2013 Manufacturing - Contract Demand greater than 25,000 kW
SMSD October 1, 2013 Seasonal Manufacturing - Contract Demand greater than 25,000 kW
LS October 1, 2013 Outdoor Lighting Rates
FCA Tariff Varies Monthly FCA rates for residential and commercial/industrial customers
DPS October 1, 2013 Drainage Pumping Station Rate
Gas G7 August 30, 2012 Gas Service for Small Commercial/Industrial Customers
G8/G9 August 30, 2012 Gas Service for larger Commercial/Industrial Customers (at least 100 ccf of Maximum Daily Demand)
G10/G12 August 30, 2012 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-1 January 3, 2012 Firm transportation of customer-owned gas general service
FT-2 January 3, 2012 Firm transportation of customer-owned gas general service
G-10/G-12 Market January 3, 2012 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
  GTC Jan. 2 - April 2, 2013 2013 Temporary Gas Credit
Water W5 January 2, 2014 Temporary City Water Service for Metered Fire Hydrant Connections
W6 January 2, 2014 Temporary County Water Service for Metered Fire Hydrant Connections
W7 January 2, 2014 Commercial/Small Industrial Water Service (inside City Limits)
W8 January 2, 2014 Commercial/Small Industrial Water Service (outside City Limits)
W9 January 2, 2014 Contracted Resale Service to Utility Districts or Incorporated Towns
W10 January 2, 2014 Large Industrial Water Service (inside City Limits - water usage is at least 6,000 ccf per month)
W11 January 2, 2014 Large Industrial Water Service (outside City Limits - water usage is at least 6,000 ccf per month)
W53 January 2, 2014 Construction Service (Temporary)
W57 January 2, 2014 Commercial/Small Industrial Water Service (outside City Limits - old Shelby County Water Distribution territory)
FP1 January 2, 2014 City Fire Protection Rate
FP2 January 2, 2014 County Fire Protection Rate