20260504APPLICATION.pdf

Cynthia A. Melillo PLLC RECEIVED
CTB-T-26-02 8385 W. Emerald Street May 04, 2026
Boise, Idaho 83704 IDAHO PUBLIC
(208)-577-5747 UTILITIES COMMISSION
camCa--)cam lawidaho.com
May 4, 2025
VIA Electronic Mail (secretaryCanuc.idaho.Qov)
Monica Barrios-Sanchez, Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd. Building 8, Suite 201-A
Boise, ID 83714
P.O. Box 83720
Boise, ID 83720-0074
Re: Custer Telephone Broadband Services LLC Application for
Broadband Tax Credit Certification for 2025
Dear Ms. Barrios-Sanchez:
Enclosed for filing is a copy of Custer Telephone Broadband Services LLC's
Application in the above referenced case. I have not sent a hard copy so please let me
know if you will require that prior to opening the case.
If you have any questions or need any additional information, please feel free to
contact me.
Sincerely,
Cynthia A. Melillo
CAM/
Enclosure
Cc: Sherry Maestas
JD Bennetts

Cynthia A. Melillo [ISB No. 5819]
CYNTHIA A. MELILLO PLLC
8385 W. Emerald Street
Boise,ID 83704
Telephone: [phone]
cam(a-)camlawidaho.com
Attorneys for Custer Telephone Broadband Services LLC
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
Case No.
IN THE MATTER OF THE APPLICATION
OF CUSTER TELEPHONE BROADBAND CUSTER TELEPHONE
SERVICES LLC FOR BROADBAND TAX BROADBAND SERVICES LLC'S
CREDIT CERTIFICATION APPLICATION
Custer Telephone Broadband Services LLC ("CTBS" or "Applicant"), by and through its
attorneys, Cynthia A. Melillo PLLC, files this Application for an Idaho Public Utilities
Commission ("Commission") order certifying that certain telecommunications equipment is
eligible for the broadband infrastructure tax credit authorized by Section 63-3029, Idaho Code.
In support of its Application, CTBS states as follows:
1. CTBS is a provider of basic local exchange service, broadband
telecommunications service and other telecommunications services in Idaho.
2. During the calendar year 2025, CTBS made certain investments that constitute
"qualified broadband equipment" within the meaning of Section 63-3029(I)(3)(b), Idaho Code.
Exhibit A, attached hereto, describes CTBS's qualified broadband equipment and contains the
information and representations required by this Commission's Order No. 35297 in Case No.
GNR-T-21-10 and Order No. 36970 in Case No. GNR-T-25-08.
CUSTER TELEPHONE BROADBAND SERVICES LLC'S APPLICATION- 1

3. Communications regarding this Application should be addressed to the following:
Cynthia A. Melillo
Cynthia A. Melillo PLLC
P.O. Box 1277
Boise, ID 83701-1277
[phone]
cam(a)camlawidaho.com
Sherry Maestas
Custer Telephone Broadband Services LLC
P.O. Box 324
Challis, ID 83226
[phone]
sherry.maestasicustertel.com
4. Applicant does not believe that the public interest requires a hearing on this
matter and, therefore, requests that the Commission approve the Application by Minute Order or
under Modified Procedure. In the event the Commission determines that further proceedings are
necessary,Applicant stands ready for immediate hearings.
WHEREFORE, CTBS requests that the Commission issue its order determining that the
installed equipment identified in Exhibit A constitutes qualified broadband equipment eligible
for the investment tax credit authorized by Section 63-3029I, Idaho Code.
RESPECTFULLY SUBMITTED this 4 h day of May 2026.
Cynthia A. Melillo
CYNTHIA A. MELILLO PLLC
Attorney for Custer Telephone Broadband Services
LLC
CUSTER TELEPHONE BROADBAND SERVICES LLC'S APPLICATION-2

CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this 4 h day of May 2026, I caused to be served a true and
correct copy of the foregoing by the method indicated below, and addressed to the following:
Monica Barrios-Sanchez, Commission ❑ U.S. Mail
Secretary ❑ Hand Delivered
Idaho Public Utilities Commission ❑ Overnight Mail
11331 W. Chinden Blvd. Building 8, Suite [1 Facsimile
201-A Electronic Mail
Boise, ID 83714
P.O. Box 83720
Boise, ID 83720-0074
Cynt iia A. Melillo
CUSTER TELEPHONE BROADBAND SERVICES LLC'S APPLICATION-3

Exhibit A

Idaho Broadband Equipment Tax Credit Application
2025 Year End
Company Information
1. Name of company: Custer Telephone Broadband Services,LLC
2. Address: Box 324, Challis Idaho 83226
Physical Location 1: : 400 Shoup Street, Salmon, ID 83467
3. Type of company: Telecommunications Carrier, ISP
4. Contact person: Sherry Maestas,Box 324, Challis Id 83226
[e-mail]
208-879-4008
Equipment Description
5. Broadband services offered: Cable Modem HSI, Fixed Wireless HSI, FTTH HSI
6. Network description: Fiber Optic fed Cable System that provides Cable
Modem Service. Fiber optic transport electronics.
Fiber optic backbone and distribution cable.Fixed
Wireless Network.
7. Transmission rate: Lowest subscribed rate: 2 Mbps
Lowest advertised: 10 Mbps to 1 Mbps
Highest advertised: 1 Gbps by 1 Gbps
8. Number and percentage of 2,022 customers with broadband out of
Idaho customers served: 2,833 estimated service locations in Salmon, Idaho
9. Equipment list: See attached Broadband Equipment List
Custer Telephone Broadband Services LLC attests that the items listed in Exhibit
A are necessary to the provision of broadband service and an integral part of the
broadband network.
I hereby certify that I have read the applicable statutes for broadband investment
income tax credit and believe that the equipment listed herein qualifies for the tax credit
under Idaho Code 63-30291.
Sherry Maestas
Chief Financial Officer
Custer Telephone Broadband Services,

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