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 57; TARIFF ADVICE NO. AVU-TAE-25-01.
On October 1,2025,Avista Corporation("Company")submitted Tariff Advice No.AVU-
TAE-25-01, seeking Commission approval of Schedule 57, State of Idaho Usage Tax Tariff
Schedule ("Schedule 57"). The purpose of the filing is to implement the State of Idaho kilowatt-
hour("kWh") tax to be billed to customers pursuant to Idaho Codes § 63-3502B and § 63-3502C,
enacted by Idaho House Bill 329. Idaho Code § 63-3502B establishes a tax rate of$0.000923 per
kWh to be billed to Idaho customers. Idaho Code § 63-3502C establishes an exemption from the
per kWh tax for customers using electricity for the purposes of pumping water for irrigation or
drainage purposes.
STAFF ANALYSIS
Staff reviewed the proposed Schedule 57 submitted with the Company's Tariff Advice and
believes it complies with and adequately informs customers of the changes implemented in Idaho
Codes § 63-3502B and § 63-3502C. Specifically, Staff compared the Schedule 57 kWh tax rate
and language explaining the rebate of the kWh tax to be received by customers using electricity
for the purposes of pumping water for irrigation or drainage purposes.
RECOMMENDATION
Staff recommends that the Commission approve the Company's Schedule 57 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 57 submitted on
October 1, 2025, as filed, with an effective date of January 1, 2026?
G�l 6��
Michael Ott
Commission Staff
I:\Utility\UDMEMOS\AVU-TAE-25-01 Decision Memo.docx
DECISION MEMORANDUM - 2 - OCTOBER 14, 2025