20170329final_order_no_33734.pdf

Office of the Secretary
Service Date
March 29,2017
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF GOLD STAR COMMUNICATIONS,LLC )CASE NO.GOL-T-16-Ol
FOR AN INVESTMENT TAX CREDIT FOR )
INSTALLING QUALIFYING BROADBAND )ORDER NO.33734
EQUIPMENT )
On December 19,2016,’the Commission received an Application from Gold Star
Communications,LLC (“Gold Star”or “Company”)seeking a Commission Order certifying that
the Company has installed qualified broadband equipment in Idaho,pursuant to Commission
Order No.28784 and Idaho Code §63-30291(4),during the 2013 and 2014 calendar years.
THE APPLICATION
In its Application,Gold Star stated that it installed equipment associated with
Evolution Data Only/Long-Term Evolution (EvDO/LTE)technology with transmission rates of
1.2 to 13.8 Mbps upstream and 384 Kbps to 21.6 Mbps downstream.See Application at 2.The
Company also stated that more than 50%of its customers have access to its broadband network
within its designated service area.See Amendment to Application at 2.The Company stated
that it installed equipment that qualifies for the broadband tax credit in the following
approximate amounts:$32,000 in 2013;and $32,450 in 2014.Gold Star provided exhibits that
lists equipment it believed qualifies for the tax credit,stating that “the listed equipment shown on
the exhibits to the application constitutes an integral part of the relevant broadband network,
necessary to broadband services.”See Id.
STAFF REVIEW
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 §63-
30291(3)(b).Staff determined that Gold Star’s broadband equipment is 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.Idaho Code §63-30291(3)(b).Staff also determined that the Company 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
The Company filed an amendment to its original Application on February 28,2017.
ORDER NO.33734 1
Order,along with a copy of Gold Star’s Application,as amended,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
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 recommendation of Commission
Staff,we find that Gold Star’s Application requesting a qualified broadband equipment Order
should be approved.Gold Star has adequately demonstrated that the equipment identified in its
Application qualifies as broadband equipment eligible for the tax credit.The Commission also
finds 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.Therefore,the
Commission certifies in this Order that the equipment identified in Gold Star’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 the Application of Gold Star Communications,LLC,
seeking an Order certifying that it has installed qualified broadband equipment in Idaho during
the 2013 and 2014 calendar years,is approved.
IT IS FURTHER ORDERED that a copy of this Order and a copy of Gold Star’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.33734 2
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this
day of March 2017.
j /I/
PL KJELLAN ER,PRESIDENT
-KRITINE RAPER,COMMISSIONER
ERIC ANDERSON,COMMISSIONER
ATTEST:
Diane M.Hanian
Commission Secretary
O:GOL-T-16-Olsc
ORDER NO.33734 3