20100910final_order_no_32067.pdf

Office of the Secretary
Service Date
September 10 2010
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF GOLD STAR COMMUNICATIONS, LLC
DBA SILVER STAR PCS FORAN
INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFYING BROADBAND
EQUIPMENT
ORDER NO. 32067
CASE NO. GOL-IO-
On July 14, 2010, the Commission received an Application from Gold Star
Communications, LLC dba Silver Star PCS ("Gold Star" 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, Gold Star states that during the 2009 calendar year it installed, in
Caribou County and Teton County, equipment associated with Evolution Data Only (Optimized)
(EV-DO), a high-speed 3-G Broadband technology for wireless users. Gold Star asserts that
approximately 10% of its customers have access to this service. Gold Star states that it has
invested approximately $161 000 in qualifying broadband equipment during 2009.
STAFF REVIEW AND RECOMMENDATION
Staff reviewed the list of proposed broadband equipment submitted by Gold Star and
found that the equipment identified meets the statutory criteria outlined in Idaho Code 9 63-
3029I(3)(b). Staff determined that Gold Star 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 Gold Star
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
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).
ORDER NO. 32067
Based upon our reVIew of the Application and the recommendations of the
Commission Staff, we find that the instant Application requesting a qualifying broadband
equipment Order should be granted. Gold Star has adequately demonstrated that the equipment
identified in its Application is qualifying broadband equipment subject to the tax credit.
further find that Gold Star 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 Gold Star s Application is qualifying broadband equipment.
ORDER
IT IS HEREBY ORDERED that the Application of Gold Star Communications, LLC
dba Silver Star PCS 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 Gold Star
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 ~~ 61-626 63-30291(4).
ORDER NO. 32067
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this IO-f1t
day of September 2010.
JI EMPTON P ~NT
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f\RSHA . SMITH, COMMISSIONER
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MACK A. REDFOIW/C MISSIONER
ATTEST:
~ID
D. Jewell
mmission Secretary
O:GOL-IO-
ORDER NO. 32067