HomeMy WebLinkAbout20130129final_order_no_32727.pdfOffice of the Secretary
Service Date
January29,2013
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF ONE WAVE NETWORKS,LLC FOR AN )CASE NO.OWN-T-12-O1
INVESTMENT TAX CREDIT FOR )
INSTALLING QUALIFIED BROADBAND )ORDER NO.32727
EQUIPMENT )
On December 13,2012,the Commission received an Application from One Wave
Networks,LLC (“One Wave”or “Company”)asking for approval of a broadband tax credit
pursuant to Commission Order No.28784 and Idaho Code §63-30291(4)for the 2011 calendar
year.
THE APPLICATION
In the Application,One Wave states that it installed equipment associated with fixed
wireless broadband connectivity services via its “high speed packet switched,carrier class,core
network using state of the art wireless technology in order to deliver high speed reliable Internet
service.”One Wave installed equipment in the Magic Valley and surrounding areas.In the
Application,the Company asserts that it has been building and engineering “a core network
[that]is capable of transmitting over 1 Gbps of traffic,which allow the Company to deliver 1
Mbps to 50 Mbps to [its]customers.”One Wave states that it has added approximately 580
customers and invested approximately $359,500 in qualifying broadband equipment in 2011.
STAFF REVIEW AND RECOMMENDATION
Staff reviewed the list of proposed broadband equipment submitted by One Wave and
found that the equipment identified meets the statutory criteria outlined in Idaho Code §63-
3029I(3)(b).Staff determined that One Wave’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 One Wave 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 §63-3029I(3)(b)(i).Therefore,Staff
recommended the Commission issue an Order approving the Application and that the approving
Order,along with a copy of One Wave’s Application,be forwarded to the Idaho State Tax
Commission.
ORDER NO.32727 1
COMMISSION FINDINGS
In order to be eligible to obtain the broadband tax credit,the 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 Commission
Staff,we find that One Wave’s Application requesting a qualified broadband equipment Order
should be granted.One Wave has adequately demonstrated that the equipment identified in its
Application qualifies as broadband equipment subject to the tax credit.We also find that One
Wave 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 One Wave’s
Application is qualified broadband equipment.
ORDER
IT IS HEREBY ORDERED that One Wave Networks,LLC’s Application seeking an
Order certifying that it has installed qualified broadband equipment in Idaho during the 2011
calendar year is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of One Wave’s
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.32727 2
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this 27”
day of January 2013.
MACK A.REDFO:
ATTEST:
Je4n D.Jewell J
Commission Secretary
O:OWN-T-12-O 1_np
Lóia /JJi
MARSHA H.SMITH,COMMISSIONER
‘4 -i_
lONER
ORDER NO.32727 3