20251001Tariff Advice No. AVU-TAE-25-01.pdf

11
RECEIVED
Avista Corp. OCTOBER 1, 2025
1411 East Mission P.O. Box 3727 IDAHO PUBLIC
Spokane. Washington 99220-0500 UTILITIES COMMISSION
Telephone [phone]
Toll Free 800-727-9170
October 01, 2025
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd. Bldg. 8, Ste. 201-A
Boise, Idaho 83714
RE: Tariff Advice No.AVU-E-25-_— State of Idaho Usage Tax Tariff Schedule 57
Avista Corporation, dba Avista Utilities (Avista or the Company), hereby submits the following
tariff sheet in accordance with House bill 329 which, by law, directs the Company to collect
property taxes based on kilowatt-hours (kWh) and therms sold to Idaho retail customers.
Original Sheet 57
Effective January 1, 2026 pursuant to Idaho Code § 63-3502B(3) the new law states:
A kilowatt-hour tax shall be levied against every rate-regulated electric utility company operating
in Idaho on all such electricity and electric energy sold to retail customer in Idaho, as reported by
such company to the Idaho public utilities commission;however, if such a report contains kilowatt-
hour sales data for another state, the kilowatt-hour tax established under this section shall not be
applied to those out-of-state sales. The kilowatt-hour tax shall be nine hundred twenty-three
millionths of a dollar($0.000923)per kilowatt-hour sold.
In compliance with this new law Avista proposes the above-mentioned tariff to effectuate the
collection of the energy usage tax rate of$0.000923 per kWh sold effective January 1, 2026. The
per kWh rate will be billed as a separate line item to customers pursuant to Idaho Code § 63-3502B
(7). The Company will make periodic changes to the rate and conditions stated in the tariff any
time Idaho Code § 63-3502 is amended or changed.
Consistent with Idaho Code § 63-3502C customers whose electricity is used for furnishing power
for pumping water for irrigation or drainage purposes on lands in the state of Idaho shall be exempt
from taxation under the law.

This filing seeks approval of the tariff in compliance with the per kWh rate set by statute in
compliance with Idaho Codes § 63-3502B and§ 63-3502C. The Company proposes rate Schedule
57 become effective January 1, 2026 in compliance with the law.
Please direct any questions on this matter to Dan Loutzenhiser at [phone] or myself at
[phone].
Sincerely,
Joe Miller
Sr. Manager of Rates and Tariffs
Avista Utilities
[e-mail]

I.P.U.C. No.28 Original Sheet 57
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 57
STATE OF IDAHO USAGE TAX ADJUSTMENT SCHEDULE
The purpose of this schedule is to set forth charges imposed on the
Company by the State of Idaho and billed separately by the Company to its
Customers pursuant to Idaho Code § 63-3502B.
APPLICABLE:
To Customers in the State of Idaho where the Company has electric service
available. This per kilowatt-hour tax or Rate Adjustment shall be applicable to all
retail customers for charges for electric energy sold. This Rate Adjustment is
designed to recover costs incurred by the Company associated with paying Idaho
taxes pursuant to Idaho Code § 63-3502B.
MONTHLY RATE:
The kWh tax rate of $0.000923 per kWh will be applied to the retail energy
sold by the Company for electric service provided under the Company's schedules,
which will be separately stated on the Customer's regular billing.
EXEMPTIONS:
Pursuant to Idaho Code § 63-3502(C) kilowatt-hours used for furnishing
power for pumping water for irrigation or drainage purposes on lands in the state
of Idaho shall be reduced and exempt from taxation under this rate schedule.
SPECIAL TERMS AND CONDITIONS:
Service under this schedule is subject to the Rules and Regulations contained
in this tariff.
Issued October 1, 2025 Effective January 1, 2026
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
(;)