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	January 2, 2013	Contract Demand of 5,000 KW or less
	TDGSA	October 1, 2011	Time-of-Day General Power Rate
	TDMSA	October 1, 2011	Time-of-Day Manufacturing Power Rate
	TGSA	October 1, 2012	Time-of-Day General Power Rate
	GSB	October 1, 2011	Contract Demand greater than 5,000 KW but less than 15,000 KW
	SGSB	October 1, 2011	Seasonal Contract Demand greater than 5,000 KW but less than 15,000 KW
	GSC	October 1, 2011	Contract demand greater than 15,000 KW but less than 25,000 KW
	SGSC	October 1, 2011	Seasonal Contract demand greater than 15,000 KW but less than 25,000 KW
	GSD	October 1, 2011	Contract Demand greater than 25,000 KW
	SGSD	October 1, 2011	Seasonal Contract Demand greater than 25,000 KW
	MSB	October 1, 2011	Manufacturing - Contract Demand greater than 5,000 kW but less than 15,000 kW
	SMSB	October 1, 2011	Seasonal Manufacturing - Contract Demand greater than 5,000 kW but less than 15,000 kW
	MSC	October 1, 2011	Manufacturing - Contract Demand greater than 15,000 kW but less than 25,000 kW
	SMSC	October 1, 2011	Seasonal Manufacturing - Contract Demand greater than 15,000 kW but less than 25,000 kW
	MSD	October 1, 2011	Manufacturing - Contract Demand greater than 25,000 kW
	SMSD	October 1, 2011	Seasonal Manufacturing - Contract Demand greater than 25,000 kW
	LS	October 1, 2012	Outdoor Lighting Rates
	FCA Tariff	Varies Monthly	FCA rates for residential and commercial/industrial customers
	DPS	October 1, 2012	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
	GTC	Jan. 2 - April 2, 2013	2013 Temporary Gas Credit
Water	W5	January 2, 2013	Temporary City Water Service for Metered Fire Hydrant Connections
	W6	January 2, 2013	Temporary County Water Service for Metered Fire Hydrant Connections
	W7	January 2, 2013	Commercial/Small Industrial Water Service (inside City Limits)
	W8	January 2, 2013	Commercial/Small Industrial Water Service (outside City Limits)
	W9	January 2, 2013	Contracted Resale Service to Utility Districts or Incorporated Towns
	W10	January 2, 2013	Large Industrial Water Service (inside City Limits - water usage is at least 6,000 ccf per month)
	W11	January 2, 2013	Large Industrial Water Service (outside City Limits - water usage is at least 6,000 ccf per month)
	W53	January 2, 2013	Construction Service (Temporary)
	W57	January 2, 2013	Commercial/Small Industrial Water Service (outside City Limits - old Shelby County Water Distribution territory)
	FP1	January 2, 2013	City Fire Protection Rate
	FP2	January 2, 2013	County Fire Protection Rate