20090310final_order_no_30742.pdf

Office of the Secretary
Service Date
March 10, 2009
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF SYRINGA NETWORKS, LLC FOR AN
INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFYING BROADBAND
EQUIPMENT ORDER NO. 30742
CASE NO. SZ9-09-
On January 21 , 2009, the Commission received an Application from Syringa
Networks LLC ("Syringa ) asking for approval of a broadband tax credit pursuant to
Commission Order No. 28784 and Idaho Code 9 63-30291(4). 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."
3029I(3)(b )(i).
Idaho Code 9 63-
THE APPLICATION
Syringa is a wholesale provider of wholesale broadband telecommunications and
other services operating in southern Idaho. Syringa s Application indicates that during the 2008
calendar year the Company installed digital switching equipment, SONET multiplexers, power
equipment, engineering and other equipment associated with its broadband network in Boise
Idaho Falls, Hagerman, Hailey, Ketchum, Caldwell and Payette communities. The Company
total investment in qualified broadband equipment amounted to approximately $2 000 000
during the 2008 calendar year.
STAFF REVIEW
Staff reviewed the list of proposed broadband equipment submitted by Syringa and
found that the equipment identified meets the statutory criteria outlined in Idaho Code 9 63-
3029I(3)(b). Staff determined that Syringa s broadband equipment is capable of transmitting
signals at a rate of at least 200 000 bits per second to a subscriber and at least 125 000 bits per
second from a subscriber. Idaho Code 9 63-3029I(3)(b). Staff also determined that Syringa 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 963-3029I(3)(b)(i). Therefore, Staff
ORDER NO. 30742
recommended that the Commission issue an Order approving the Application and that the
approving Order, along with a copy of Syringa s Application, be forwarded to the Idaho State
Tax Commission.
COMMISSION FINDINGS
Based upon our review of the Application and the recommendations of the Staff, we
find that the Application for a qualifying broadband equipment Order should be granted.
Syringa has adequately demonstrated that the equipment identified in its Application
qualifying broadband equipment subject to the tax credit. We further find that Syringa 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 Syringa s Application is qualifying
broadband equipment.
ORDER
IT IS HEREBY ORDERED that Syringa Networks, LLC's Application for an Order
certifying that it has installed qualifying broadband equipment is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of Syringa
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 99 61-626, 63-30291(4).
ORDER NO. 30742
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this
/ ()
day of March 2009.
Jv1
MACK A. REDFORD, PRESIDENT
MARSHA H. SMITH, COMMISSIONER
ATTEST:
O:SZ9-09-
ORDER NO. 30742