20040414Final Order No 29467.pdf

Office of the Secretary
Service Date
April 14 2004
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF
SPEEDY QUICK NETWORKS, INc. FOR AN
INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFIED BROADBAND
EQUIPMENT.
CASE NO. GNR- T -04- 7
ORDER NO. 29467
On March 30, 2004, SpeedyQuick Networks, Inc. filed an Application requesting that
the Commission find the Company eligible to receive an Idaho Investment Tax Credit. Pursuant
to Idaho Code ~ 63-30291, an Idaho taxpayer may receive a tax credit for installing "qualified
broadband equipment" in Idaho. To be eligible for the tax credit, the taxpayer must obtain from
the Commission an Order confirming that the equipment has been installed and that it meets the
definition of qualified broadband equipment set out at Idaho Code ~ 63-3029I(3)(b). Briefly,
qualified broadband equipment must be capable of transmitting signals at a rate of at least
200 000 bits per second (bps) to a subscriber and at least 125 000 bps from a subscriber. In this
Order, we find that SpeedyQuick has installed qualified broadband equipment.
THE APPLICATION
SpeedyQuick is a wireless Internet service provider (ISP) providing high-speed
Internet access to residences and businesses in Ada and Canyon Counties. During calendar year
2003, SpeedyQuick states that it installed wireless broadband equipment such as multi-point
antennae, customer premise antennae, and signal amplifiers. As a wireless carrier, qualifying
broadband equipment means that equipment "that extends from a transmitting/receiving antenna
. which transmits and receives signals to or from multiple subscribers to
transmitting/receiving antenna on the outside of the structure in which the subscriber is located.
Idaho Code ~ 63-3029I(3)(b )(iv). SpeedyQuick installed equipment at three tower sites and
installs antennae on the outside of its customer s structures. The Company also installed one
router and a switch to interconnect its wireless network to wireline broadband facilities.
SpeedyQuick indicates in its Application that it offers network transmission rates beginning at
256 000 bps up to 1 million bps to and from subscribers.
ORDER NO. 29467
ST AFF REVIEW
To implement its responsibilities under Idaho Code ~ 63-30291, the Commission
issued Procedural Order No. 28784 in July 2001. This Order identifies information that must be
included in an Application for a broadband credit. Once the information has been filed, then the
Commission Staff reviews the Application and submits a recommendation to the Commission.
Staff has reviewed the list of broadband equipment installed by SpeedyQuick and believes that it
provides qualifying broadband services to subscribers through the radio transmission of energy.
Idaho Code ~ 63-3029I(3)(b)(iv). Staff also believes that the router and switching equipment is
necessary for SpeedyQuick's wireless network to interconnect with other carriers' broadband
networks. Id. at (3)(b)(i) and (ii). Consequently, Staff recommended that the Commission issue
an Order approving SpeedyQuick's Application.
FINDINGS
Having reviewed SpeedyQuick's Application and Staff's recommendations , we find
that the Application for a qualifying broadband equipment Order should be granted. The
Company has demonstrated that it installed qualifying broadband wireless and wireline
equipment identified in its Application during 2003 in conformance with Idaho Code ~ 63-30291.
We further find that as configured, the installed wireless equipment and the necessary router and
switch form an integral broadband network necessary to deliver broadband services to Idaho
customers. It is therefore appropriate for the Commission to issue this Order confirming that
SpeedyQuick has installed qualified broadband equipment as a precondition to seeking an Idaho
broadband tax credit.
ORDER
IT IS HEREBY ORDERED that SpeedyQuick Networks, Inc.s Application for an
Order certifying that it has installed qualifying broadband equipment is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the 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) issued in this Case No. GNR-04-7 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 issued in this Case No. GNR-04-7. Within seven (7) days after any person has
ORDER NO. 29467
petitioned for reconsideration, any other person may cross-petition for reconsideration. See
Idaho Code ~ 61-626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this I L/
1f-.
day of April 2004.
MARSHA H. SMITH, COMMISSIONER
ATTEST:
~ell
Commission Secretary
bls/O:GNRTO407 dh
ORDER NO. 29467