20020924_274.pdf

DECISION MEMORANDUM
TO:CO MMISSI 0 NER KJELLAND ER
COMMISSIONER SMITH
COMMISSIONER HANSEN
JEAN JEWELL
RANDY LOBB
DON HOWELL
LYNN ANDERSON
JOE CUSICK
CAROLEE HALL
WAYNE HART
BIRDELLE BROWN
BEVERLY BARKER
RON LAW
TONYA CLARK
WORKING FILE
FROM:DOUG COOLEY
DATE:SEPTEMBER 20, 2002
RE:DIGITAL EASY CHAIR'S APPLICATION FOR BROADBAND
EQUIPMENT TAX CREDIT - GNR-02-17.
BACKGROUND
On August 29 2002, the Commission received an Application from WestCom, LLC
a. Digital Easy Chair to receive an investment tax credit for eligible broadband equipment
pursuant to Order No. 28784 and Idaho Code ~ 63-30291(4). To be eligible for the tax credit, the
taxpayer must apply for and obtain from the Commission an order confirming that installed
equipment qualifies for the tax credit.
D ISCUSSI 0 N
Digital Easy Chair stated that, during calendar year 2001 , it installed an internet
switch, routers, servers, an equipment building with equipment racks and power back-up, and
fiber optic cable to each of the 326 homes or lots in the Bear Creek subdivision in Meridian
Idaho. Digital Easy Chair has obtained a Certificate of Public Convenience and Necessity in
DECISION MEMORANDUM SEPTEMBER 20, 2002
Idaho and provides high-speed internet access, E-mail, and community portal services to these
homes at download and upload transmission rates of 256 kbps to 1.5 Mbps.
STAFF REVIEW
Staff has reviewed the list of proposed broadband equipment submitted by Digital
Easy Chair and believes that the equipment identified qualifies for the investment tax credit
pursuant to Idaho Code ~ 63-30291. Therefore, Staff recommends approval of the Company
Application and further recommends that the Commission forward the approving Order along
with a copy of the original Application to the Idaho Tax Commission.
COMMISSION DECISION
Should the Commission approve Digital Easy Chair s Application for the broadband
investment tax credit?
'1'
ug Co ley
udmemos/easy ehair dee memo,
DECISION MEMORANDUM SEPTEMBER 20, 2002