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.

Current Schedule of Commercial Rates
 

Service	Schedule	Effective Date	Description
Electric	GSA	October 2, 2024	General Power Rate
	TMS	October 2, 2024	Time-of-Use Manufacturing Service
	TGS	October 2, 2024	Time-of-Use General Service
	MSA	January 4, 2024	Manufacturing - Power Rate
	LS	October 2, 2024	Outdoor Lighting Rates
	FCA Tariff	Varies Monthly	FCA rates for residential and commercial/industrial customers
	DPS	October 2, 2024	Drainage Pumping Station Rate
Gas	G7	October 2, 2024	Gas Service for Small Commercial/Industrial Customers
	G8/G9	October 2, 2024	Gas Service for larger Commercial/Industrial Customers (at least 100 ccf of Maximum Daily Demand)
	G10/G12	October 2, 2024	Interruptible Off-Peak Gas Service for Commercial/Industrial Customers (at least 1,500 ccf of Maximum Daily Demand)
	G13	January 1, 2020	Large Industrial Special Sales Service
	EDDR Tariff	January 3, 2013	Economic Development Discount Rider
	FT	January 4, 2022	Firm transportation of customer-owned gas general service
	RNG Tariff	January 1, 2020	Producer Renewable Natural Gas Transportation Tariff
	G-10/G-12 Market	January 4, 2022	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 4, 2022	Temporary City Water Service for Metered Fire Hydrant Connections
	W6	January 4, 2022	Temporary County Water Service for Metered Fire Hydrant Connections
	W7	January 4, 2022	Commercial/Small Industrial Water Service (inside City Limits)
	W8	January 4, 2022	Commercial/Small Industrial Water Service (outside City Limits)
	W9	January 4, 2022
	W10	January 4, 2022	Large Industrial Water Service (inside City Limits - water usage is at least 6,000 ccf per month)
	W11	January 4, 2022
	W53	January 4, 2022	Construction Service (Temporary)
	W57	January 4, 2022	Commercial/Small Industrial Water Service (outside City Limits - old Shelby County Water Distribution territory)
	FP1	January 4, 2022	City Fire Protection Rate
	FP2	January 4, 2022	County Fire Protection Rate