Memphis Light, Gas and Water is the nation's largest three-service municipal utility. 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.

• Utility Rates Comparison 

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.
 

Archived Schedule of Commercial Rates 
 

Service	Schedule	Effective Date
Electric	GSA	January 4, 2024 | October 31, 2023 | October 2, 2023 January 4, 2022 | January 4, 2021 | October 29, 2020 | July 2, 2020 | January 3, 2019 | October 1, 2018 July 2, 2018 | September 29. 2017 |  January 3, 2017 | October 1, 2016 | January 4, 2016 | October 1, 2015 October 1, 2014 | October 1, 2013 | January 2, 2013 | October 1, 2012 | September 30, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003 | May 5, 2000
	TGSA	October 1, 2018 | July 2, 2018 | September 29, 2017  January 3, 2017 | October 1, 2016 | October 1, 2014 | October 1, 2013 | October 1, 2012 | October 1, 2011
	TMS	Januray 4, 2024 | October 2, 2023 | January 4, 2022 January 4, 2021 | October 1, 2020 | July 2, 2020 | January 3, 2019 | October 1, 2018 July 2, 2018 | September 29, 2017 | October 1, 2016 | October 1, 2015
	TGS	Januray 4, 2024 | October 2, 2023 | January 4, 2022 January 4, 2021 | October 1, 2020 | July 2, 2020 | January 3, 2019 | October 1, 2018 | July 2, 2018 September 29, 2017 |  October 1, 2016 | October 1, 2015
	GSB	October 1, 2014 | October 1, 2013 | October 1, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003 | May 5, 2000
	GSC	October 1, 2014 | October 1, 2013 | October 1, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003 | May 5, 2000
	GSD	October 1, 2014 | October 1, 2013 | October 1, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003 | May 5, 2000
	MSA	October 2, 2023 | January 4, 2022 | January 4, 2021 | October 1, 2020 | July 2, 2020 January 3, 2019 | October 1, 2018 | July 2, 2018 | September 29, 2017
	MSB	October 1, 2014 | October 1, 2013 | October 1, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003
	MSC	October 1, 2014 | October 1, 2013 | October 1, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003
	MSD	October 1, 2014 | October 1, 2013 | October 1, 2013 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003
	VPI	Varies Monthly
	LS	January 4, 2024 | October 2, 2023 | January 4, 2022 January 4, 2021 | October 29, 2020 | July 2, 2020 | January 3, 2020 | January 3, 2019 | October 1, 2018 July 2, 2018 | September 29, 2017 | October 1, 2016 |  January 4, 2016 | October 1, 2015 October 1, 2014 | October 1, 2013 | July 2, 2013 | October 1, 2012 | September 30, 2011 | March 31, 2011 September 30, 2009 | September 25, 2008 | March 28, 2008 | September 25, 2006 | March 27, 2006 September 26, 2005 | December 30, 2003 | September 30, 2003 | May 5, 2000
	TVA FCA Tariff	Varies Monthly
	DPS	January 4, 2024 | October 31, 2023 October 2, 2023 | January 4, 2022 | January 4, 2021 | October 29, 2020 July 2, 2020 | January 3, 2019 | October 1, 2018 | July 2, 2018 | September 29, 2017  October 1, 2016 | October 1, 2014 | October 1, 2013 | October 1, 2012 | September 30, 2011
Gas	G7	August 31, 2022 | January 4, 2022 | July 2, 2018 | January 1, 2016  August 30, 2012 | January 3, 2012 | December 26, 2007 | December 28, 2004 | November 4, 1996
	G8/G9	August 31, 2022 | January 4, 2022 | July 2, 2018 | January 1, 2016  August 30, 2012 | January 3, 2012 | December 26, 2007 | December 28, 2004 | January 5, 1999
	G10/G12	August 31, 2022 | January 4, 2022 | July 2, 2018 | January 1, 2016  August 30, 2012 | January 3, 2012 | December 26, 2007 | December 28, 2004 | January 5, 1999
	G17	November 4, 1996
	FT	July 2, 2018 | January 1, 2016 January 3, 2012 | December 26, 2007 | December 28, 2004 | January 5, 1999
	G-10/G-12 Market	July 2, 2018 | January 1, 2016 | January 3, 2012 | December 26, 2007
	PGA	Varies Monthly
Water	W5	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | January 6, 1995
	W6	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | January 6, 1995
	W7	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | November 4, 1996
	W8	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | November 4, 1996
	W9	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 | January 31, 2018 January 1, 2016 | January 2, 2014
	W10	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | November 4, 1996
	W11	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003
	W53	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 | January 31, 2018 January 1, 2016 | January 2, 2014
	W57	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | July 1, 2003
	FP1	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | May 5, 2000
	FP2	January 4, 2021 | July 2, 2020 | March 3, 2020 | March 4, 2019 January 31, 2018 | January 1, 2016 | January 2, 2014 | January 2, 2013 January 3, 2011 | June 26, 2008 | December 30, 2003 | May 5, 2000