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HomeMy WebLinkAbout20071009_2073.pdfDECISION MEMORANDUM TO:CO MMISSI 0 NER KJELLAND ER CO MMISSI 0 NER SMITH COMMISSIONER REDFORD COMMISSION SECRETARY LEGAL WORKING FILE FROM:GRACE SEAMAN DATE:OCTOBER 5, 2007 RE:MUD LAKE TELEPHONE COO PERA TIVE' APPLI CA TI 0 N FOR BROADBAND TAX CREDIT: CASE NO. MLC-07- BACKGROUND On September 12, 2007, the Commission received an Application from Mud Lake Telephone Cooperative Inc. (Mud Lake) seeking approval of equipment for the broadband tax credit pursuant to Commission Order No. 29784 and Idaho Code ~ 63-30291(4). To be eligible for the tax credit, the taxpayer must obtain a Commission Order confirming that installed equipment qualifies for the tax credit. STAFF ANALYSIS Mud Lake submitted a Broadband Tax Credit Application for 2006, identifying the equipment that was installed to provide Digital Subscriber Line (DSL) and Wireless Broadband services in Clark County and a portion of west em Jefferson County. Mud Lake states that this equipment will allow network transmission rates of 128K to 1.5M bits per second and that 100% of the customers served are Idaho residents. The 2006 broadband tax credit investment is approximately $412 500. STAFF REVIEW AND RECOMMENDATION Staff has reviewed the list of proposed broadband equipment submitted by Mud Lake and believes that the itemized equipment qualifies for the investment tax credit pursuant to Idaho Code ~ 63-30291. Thus, Staff recommends approval ofthe Application and further recommends DECISION MEMORANDUM - 1 -OCTOBER 5, 2007 that the Commission forward the approving Order along with a copy of the original Applications to the Idaho Tax Commission. COMMISSION DECISION Should the Commission approve Mud Lake s Application for the broadband investment tax credit? Ih~ Grace Seaman i:udrnernos/rn1c-07 -01 btc DECISION MEMORANDUM - 2 -OCTOBER 5, 2007