20251001Tariff Advice No. AVU-TAG-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-G-25-_—State of Idaho Usage Tax Tariff Schedule 157
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 157
Effective January 1, 2026 pursuant to Idaho Code § 63-3502B(4)(a)the new law states:
A thermal energy tax shall be levied against every rate-regulated affiliated gas company on all
natural gas sold to retail customers in Idaho at a rate of ten thousand eight hundred two millionths
of a dollar ($0.010802)per therm of natural gas sold.
In compliance with this new law Avista proposes the above-mentioned tariff to effectuate the
collection of the energy usage tax rate of$0.010802 per therm sold effective January 1,2026. The
per therm 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.
This filing seeks approval of the tariff in compliance with the per therm rate set by statute in
compliance with Idaho Codes § 63-3502B and§ 63-3502C. The Company proposes rate Schedule
157 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,

ldlPac u;en
Joe Miller
Sr. Manager of Rates and Tariffs
Avista Utilities
j oe.millergavi stacorp.com

I.P.U.C. No.27 Original Sheet 157
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 157
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 natural gas
service available. This Rate Adjustment shall be applicable to all retail customers
taking service under Schedules 101, 111, 112, 131, and 132. 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 tax rate of$0.010802 per therm will be applied to the retail energy sold
by the Company for natural gas service provided under the Company's schedules,
which will be separately stated on the Customer's regular billing.
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
( Patrick Ehrbar, Director of Regulatory Affairs