20110803final_order_no_32311.pdf

Office of the Secretary
Service Date
August 3,2011
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF SILVER STAR )
TELEPHONE COMPANY,INC.DBA )CASE NO.SIL-T-11-O1
SILVER STAR COMMUNICATIONS’)
APPLICATION FOR AN INVESTMENT TAX )
CREDIT FOR INSTALLING QUALIFYING )ORDER NO.32311
BROADBAND EQUIPMENT )
On July 14,2011,Silver Star Telephone Company,Inc.dba Silver Star
Communications (the “Company”)applied to the Commission for an Order confirming that
equipment the Company installed in 2010 is “qualified broadband equipment”under Idaho Code
§63-30291 (income tax credit for investment in broadband equipment).The Commission grants
the Company’s Application and finds that the referenced equipment is “qualified broadband
equipment.”
THE APPLICATION
The Company states that in 2010,it invested approximately $284,100 to install
qualifying broadband equipment in the Irwin and Wayari exchanges.The Company states the
equipment is associated with Asymmetric Digital Subscriber Line (ADSL),Symmetrical Digital
Subscriber Line (SDSL),and high speed data T-1 services with transmission rates of 256 Kbps to
5 Mbps upstream and 256 Kbps to 20 Mbps downstream.The Company states its broadband
network can serve 211 customers.
STAFF COMMENTS
Staff reviewed the Company’s Application and equipment list and determined that the
equipment is “qualified broadband equipment”under Idaho Code §63-30291.The statute
defines “qualified broadband equipment”as equipment that “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).Further,“[i]n 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).Staff determined that
the Company’s equipment can transmit signals at a rate of at least 200,000 bps to a subscriber
and at least 125,000 bps from a subscriber.Staff also found that the Company is a
telecommunications carrier and that the listed equipment is necessary to the provision of
ORDERNO.32311
broadband service and an integral part of a broadband network.Accordingly,Staff
recommended that the Commission issue an Order confirming the Company’s listed equipment
is “qualified broadband equipment,”and that the Commission forward the approving Order,
along with a copy of the Company’s Application,to the Idaho State Tax Commission.
COMMISSION FINDINGS
Having reviewed the Company’s Application and Staffs recommendations,the
Commission finds that the Company’s equipment is “qualified broadband equipment”subject to
the tax credit under Idaho Code §63-30291.The Company is a telecommunications carrier.
Further,the listed equipment (as presently configured)is an integral part of the Company’s
broadband network and is necessary to the provision of broadband service to Idaho customers.
Accordingly,it is appropriate for the Commission to issue an Order confirming that the
Company’s equipment is “qualified broadband equipment.”
ORDER
IT IS HEREBY ORDERED that the Company’s Application is granted.The
Commission confirms that the equipment the Company installed in 2010 is “qualified broadband
equipment”under Idaho Code §63-30291.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Company’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).
ORDERNO.32311 2
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this
day of August 2011.
ATTEST:
MARSHA H.SMITH,COMMISSIONER
MACK A.REDFORD,MSS1ONER
/1
Jean D.Jewell
Commission Secretary
O:SJL-T-1 1-O1_kk
ORDER NO.32311 3