20251014Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: MICHAEL OTT, COMMISSION STAFF
ADAM TRIPLETT, DEPUTY ATTORNEY GENERAL
DATE: OCTOBER 14, 2025
SUBJECT: IN THE MATTER OF AVISTA CORPORATION'S REQUEST FOR
APPROVAL OF THE STATE OF IDAHO USAGE TAX TARIFF
SCHEDULE 157; TARIFF ADVICE NO. AVU-TAG-25-01.
On October 1,2025,Avista Corporation("Company")submitted Tariff Advice No.AVU-
TAG-25-01, seeking Commission approval of Schedule 157, State of Idaho Usage Tax Tariff
Schedule("Schedule 157"). The purpose of the filing is to implement the State of Idaho per therm
tax to be billed to customers pursuant to Idaho Code § 63-3502B, enacted by Idaho House Bill
329. Idaho Code § 63-3502B establishes a tax rate of$0.010802 per therm to be billed to Idaho
customers.
STAFF ANALYSIS
Staff reviewed the proposed Schedule 157 submitted with the Company's Tariff Advice
and believes it complies with and adequately informs customers of the changes implemented in
Idaho Code § 63-3502B. Specifically, Staff compared the Schedule 157 tax rate with the rate set
in Idaho Code § 63-3502B.
RECOMMENDATION
Staff recommends that the Commission approve the Company's Schedule 157 as filed,
effective January 1, 2026.
DECISION MEMORANDUM - 1 - OCTOBER 14, 2025

COMMISSION DECISION
Does the Commission wish to approve the Company's proposed Schedule 157 submitted
on October 1, 2025, as filed, with an effective date of January 1, 2026?
Michael Ott
Commission Staff
I:\Utility\UDMEMOS\AVU-TAG-25-01 Decision Memo.docx
DECISION MEMORANDUM - 2 - OCTOBER 14, 2025