20151009final_order_no_33397.pdf

Office of the Secretary
Service Date
October 9.2015
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF CE’TURYTEL OF THE GEM STATE,)CASE NO.CGS-T-15-05
INC.DBA CENTURYLINK FOR AN
INVESTMENT TAX CREDIT FOR )
INSTALLING QUALIFYING BROADBAND )ORDER NO.33397
EQUIPMENT )
On September 9,2015,the Commission received an Application from CenturyTel of
the Gem State,Inc.dba CenturyLink (“CenturyLink”or “Company”)requesting approval of a
broadband tax credit pursuant to Commission Order No.28784 and Idaho Code §63-30291(4)
for the 2014 calendar year.
THE APPLICATION
In its Application,CenturyLink stated that it installed equipment associated with
various forms of DSL-based broadband services (using a mix of fiber and metallic cable
transport)with transmission rates from 256 Kbps—20 Mbps in the Bruneau,Grandview,and
Richfield exchanges.The Company claimed that its net investment in qualifying broadband
equipment in Idaho is approximately $88,186 during the 2014 calendar year.
STAFF REVIEW
Staff reviewed the list of proposed broadband equipment submitted by CenturyLink
and found that the equipment identified meets the statutory criteria outlined in Idaho Code §63-
30291(3)(b).Staff determined that CenturyLink’s broadband equipment is capable of
transmitting signals at a rate of at least 200,000 bits per second to a subscriber and at least
125,000 bits per second from a subscriber.Idaho Jode §63-30291(3)(b).Staff also determined
that CenturyLink 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 §63-
30291(3)(b)(i).Staff recommended the Commission issue an Order approving the Application
and forward the Order,along with a copy of CenturyLink’s Application,to the Idaho State Tax
Commission.
COMMISSION FINDINGS
In order to be eligible to obtain the broadband tax credit,a taxpayer must first obtain
an Order from the Commission “confirming that the installed equipment is qualified broadband
ORDER NO.33397 1
equipment.”Idaizo Code §63-30291(4).“In the case of a telecommunications carrier,such
qualifying equipment shall be necessary to the provision of broadband service and an integral
part of a broadband network.”Idaho Code §63-30291(3)(b)(i).
Based upon our review of CenturyLink’s Application and the recommendations of the
Commission Staff,we find that the Application requesting a qualified broadband equipment
Order should be approved.CenturyLink has adequately demonstrated that the equipment
identified in its Application qualifies as broadband equipment eligible for the tax credit.The
Commission also finds that CenturyLink 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.
Therefore,the Commission certifies in this Order that the equipment identified in CenturyLink’s
Application is qualified broadband equipment.The Commission makes no findings regarding
the costs of the installed broadband equipment or other expenses.
ORDER
IT IS HEREBY ORDERED that CenturyTel of the Gem State dha CenturyLink’s
Application seeking an Order certifying that it has installed qualifying broadband equipment in
Idaho during the 2014 calendar year is approved.
IT IS FURTHER ORDERED that a copy of this Order and a copy of CenturyLink’s
Application shall be forwarded to 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 §6 1-626,63-30291(4).
ORDER NO.33397 2
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this
____
day of October 2015.
PAUL KJELLADEJ PRESIDENT
A -U C:?LLJ c
MARSHA H.SMITH,COMMISSIONER
ATTEST:
j7ei
ommission Secretary
O:CGS-T-I 5-O5np
;,o:ti’iJ
KR STINE RAPER,COMMISSIONER
ORDER NO.33397 3