20090827final_order_no_30888.pdf

Office of the Secretary
Service Date
August 27, 2009
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF
SILVER STAR TELEPHONE COMPANY, INc.
FOR AN INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFIED BROADBAND )EQUIPMENT.
CASE NO. SIL-09-
ORDER NO. 30888
On July 29, 2009, Silver Star Telephone Company, Inc. filed an Application
requesting approval of equipment for the broadband tax credit pursuant to Order No. 28784 and
Idaho Code 9 63-30291(4). To be eligible for the tax credit, the taxpayer must obtain an Order
from the Commission confirming that the equipment has been installed and that it meets the
definition of qualified broadband equipment set out in Idaho Code 9 63-3029I(3)(b). Qualified
broadband equipment must be capable oftransmitting 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 the Company s investment meets the applicable standards.
THE APPLICATION
The Company s Application identifies broadband investments during the year 2008.
Silver Star maintains that it installed equipment that provides Asymmetric Digital Subscriber
Line (ADSL), Symmetrical Digital Subscriber Line (SDSL) and Trunk Levell (T-l) services
with transmission rates of 64 Kbps to 5 Mbps upstream and 256 Kbps to 20 Mbps downstream.
The qualifying equipment was installed in Bonneville County. The Company asserts that it
provides broadband service to 176 out of 555 possible customers. The Company reported a total
broadband investment in 2008 of approximately $545 100.
ST AFF REVIEW
To implement its responsibilities under Idaho Code 9 63-30291, the Commission
issued Procedural Order No. 28784 in July 2001. This Order identifies information that must
included in an application for a broadband tax credit. Once the information is filed with the
Commission, the Staff reviews the application and submits a recommendation to the
Commission. Staff has reviewed the list of proposed broadband equipment submitted by the
Company and believes that the equipment identified meets the statutory criteria. Staff therefore
recommended approval of the Application and further recommended that the Commission
ORDER NO. 30888
forward an approving Order along with a copy of the original Application to the Idaho State Tax
Commission.
COMMISSION FINDINGS
Having reviewed the Company s Application and Staff s recommendation, we find
that the Application for a qualifying broadband equipment Order should be granted. The
Company has demonstrated that it installed qualifying broadband equipment, identified in its
Application, during 2008 in conformance with Idaho Code 9 63-30291. We further find that as
configured, the installed equipment is an integral part of a broadband network necessary to
deliver broadband services to Idaho customers. Based on the foregoing, the Commission issues
this Order confirming that Silver Star Telephone Company, Inc. has installed qualified
broadband equipment as a precondition to seeking an Idaho broadband tax credit. The
Commission makes no findings regarding the costs of the installed broadband equipment.
ORDER
IT IS HEREBY ORDERED that Silver Star Telephone Company, Inc.'s Application
for an Order certifying that it has installed qualifying broadband equipment for 2008 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) 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. See Idaho Code 99 61-626 63-30291(4).
ORDER NO. 30888
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this ;?7f't
day of August 2009.
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D. KEMPTON', PRE ENT
~~
Ii
MARSHA . SMITH, COMMISSIONER
ATTEST:
) a D. Jewell
mission Secretary
O:SIL-O9-01 ks
ORDER NO. 30888