HomeMy WebLinkAbout20100923final_order_no_32071.pdfOffice of the Secretary
Service Date
September 23 2010
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF CENTURYTEL OF IDAHO, INC. FOR AN )
INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFIED BROADBANDEQUIPMENT
CASE NO. CEN-10-
ORDER NO. 32071
On September 2 2010, the Commission received an Application from CenturyTel of
Idaho, Inc. ("CenturyTel" or "Company ) asking for approval of a broadband tax credit, pursuant
to Idaho Code 9 63-30291, for the Company s broadband investments issued during the 2009
calendar year.
THE APPLICATION
In its Application, CenturyTel states that during 2009 it installed, in the Salmon
Idaho exchange, equipment associated with Asymmetrical Digital Subscriber Line (ADSL)
services with transmission rates of 1 Mbps to a subscriber and 125 Kbps from a subscriber.
CenturyTel asserts that approximately 68% of its customers in the Salmon, Idaho exchange are
served or can be served by the broadband network. CenturyTel states that it has invested
approximately $176 800 in qualifying broadband equipment during the last six months of 2009
(July 1 , 2009 through December 31 2009).
STAFF REVIEW AND RECOMMENDATION
Staff reviewed the list of proposed broadband equipment submitted by CenturyTel
and found that the equipment identified meets the statutory criteria outlined in Idaho Code 9 63-
3029I(3)(b). Staff determined that CenturyTel is a telecommunications carrier and its equipment
is "necessary to the provision of broadband service and an integral part of a broadband network."
Idaho Code 9 63-3029I(3)(b )(i). Therefore, Staff recommended that the Commission issue an
Order approving the Application and that the approving Order, along with a copy of
CenturyTel's Application, be forwarded to the Idaho State Tax Commission.
COMMISSION FINDINGS
In order to be eligible to obtain the tax credit, the taxpayer must first obtain an Order
from the Commission "confirming that the installed equipment is qualified broadband
equipment." Idaho Code 9 63-30291(4). "In the case of a telecommunications carrier, such
ORDER NO. 32071
qualifying equipment shall be necessary to the provision of broadband service and an integral
part of a broadband network." Idaho Code 9 63-3029I(3)(b)(i).
Based upon our review of the Application and the recommendations of the
Commission Staff, we find that the instant Application requesting a qualified broadband
equipment Order should be granted. CenturyTel has adequately demonstrated that the equipment
identified in its Application qualifies as broadband equipment subject to the tax credit.
further find that CenturyTel is a telecommunications carrier and, as presently configured, the
installed equipment is an integral part of the Company s broadband network and that it is
necessary to facilitate the delivery of broadband internet service to Idaho customers. It is
therefore appropriate for the Commission to issue this Order confirming that the equipment
identified in CenturyTel's Application is qualified broadband equipment.
ORDER
IT IS HEREBY ORDERED that the Application of CenturyTel of Idaho, Inc. seeking
an Order certifying that it has installed qualified broadband equipment is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of CenturyTel'
Application be served upon the Idaho State Tax Commission.
THIS IS A FINAL ORDER. Any person interested in this Order (or in issues finally
decided by this Order) may petition for reconsideration within twenty-one (21) days of the
service date of this Order with regard to any matter decided in this Order. Within seven (7) days
after any person has petitioned for reconsideration, any other person may cross-petition for
reconsideration. Idaho Code 99 61-626 , 63-30291(4).
ORDER NO. 32071
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this ,;(3 ;.J.
day of September 20 I
D. KEMPTON, PRE
~-
J)~MARSHA H. SMITH, COMMISSIONER
MACK A. REDFORD, COMMI SIONER
ATTEST:
~~.
8'-.D. Jewell
C mmlSSlOn Secretary
O:CEN-IO-
ORDER NO. 32071