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
|Electric||GSA||January 3, 2019||General Power Rate|
|TMS||January 3, 2019||Time-of-Use Manufacturing Service|
|TGS||January 3, 2019||Time-of-Use General Service|
|MSA||January 3, 2019||Manufacturing - Power Rate|
|LS||January 3, 2019||Outdoor Lighting Rates|
|FCA Tariff||Varies Monthly||FCA rates for residential and commercial/industrial customers|
|DPS||January 3, 2019||Drainage Pumping Station Rate|
|Gas||G7||July 2, 2018||Gas Service for Small Commercial/Industrial Customers|
|G8/G9||July 2, 2018||Gas Service for larger Commercial/Industrial Customers (at least 100 ccf of Maximum Daily Demand)|
|G10/G12||July 2, 2018||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||July 2, 2018||Firm transportation of customer-owned gas general service|
|G-10/G-12 Market||July 2, 2018||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|