20150325final_order_no_33258.pdf

Office of the Secretary
Service Date
March 25,2015
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF FILER MUTUAL TELEPHONE )CASE NO.FIL-T-15-Ol
COMPANY FOR AN INVESTMENT TAX )
CREDIT FOR INSTALLING QUALIFYING )
BROADBAND EQUIPMENT )ORDER NO.33258
__________________________________________________________________________________
)
On February 4,2015,the Commission received an Application from Filer Mutual
Telephone Company (“Filer”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,Filer states that it installed equipment associated with Asymmetric
Digital Subscriber Line (ADSL),High-Bit-Rate Digital Subscriber Line (HDSL),wireless
broadband (WBB),and FTTX services with transmission rates from 512 Kbps to 1 Gbps in the
Wendell,Jerome,Dietrich,Filer and Hollister exchanges.Filer asserts that approximately 99%
of its customers can be served by its broadband network.The Company claims that it has
invested approximately $3.2 million in qualifying broadband equipment in Idaho during the 2014
calendar year.
STAFF REVIEW
Staff reviewed the list of proposed broadband equipment submitted by Filer and
found that the equipment identified meets the statutory criteria outlined in Idaho Code §63-
30291(3)(b).Staff determined that Filer’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 Code §63-30291(3)(b).Staff also determined that Filer 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 that the Commission issue an Order approving the Application and forward the
Order,along with a copy of Filer’s Application,to the Idaho State Tax Commission.
ORDER NO.33258 1
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
equipment.”Idaho 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 the Application and the recommendations of the
Commission Staff,we find that Filer’s Application requesting a qualified broadband equipment
Order should be approved.Filer has adequately demonstrated that the equipment identified in its
Application qualifies as broadband equipment eligible for the tax credit.The Commission also
finds that Filer 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 Filer’s Application is
qualified broadband equipment.
ORDER
IT IS HEREBY ORDERED that Filer Mutual Telephone Company’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 Filer’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 §61-626,63-30291(4).
ORDER NO.33258 2
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this
day of March 2015.
/)(
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PAIZTL KJELLANIbER,PRESIDENT
MACK A.REDFORD,COMMISSIONER
KRISTINE RAPER,COMMISSIONER
ATTEST:
Jtn D.Jewl
C’ommission Secretary
O:FIL-T-15-Olnp
ORDER NO.33258 3