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HomeMy WebLinkAbout20030331_419.pdfDECISION MEMORANDUM TO:CO MMISSI 0 NER KJELLAND ER CO MMISSI 0 NER SMITH COMMISSIONER HANSEN COMMISSION SECRETARY LEGAL WORKING FILE FROM:DOUG COOLEY DATE:MARCH 27, 2003 RE:DIGITAL EASY CHAIR'S APPLICATION FOR BROADBAND EQUIPMENT TAX CREDIT - GNR-03-11. BACKGROUND On March 17 , 2003 , the Commission received an Application from WestCom, LLC dba Digital Easy Chair to receive an investment tax credit for eligible broadband equipment pursuant to Order No. 28784 and Idaho Code 9 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. DISCUSSION Digital Easy Chair stated that, during calendar year 2002, it installed an Internet switch, routers, servers, optical splitters, optical premises equipment for homes, power supply, and fiber optic cable to homes in the Bear Creek Subdivision in Meridian, Idaho and on Boeing Street in Boise, Idaho. The Bear Creek subdivision will have approximately 348 homes when fully developed. Digital Easy Chair has obtained a Certificate of Public Convenience and Necessity in 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 Staffhas reviewed the list of proposed broadband equipment submitted by Digital Easy Chair and believes that the equipment identified qualifies for the investment tax credit DECISION MEMORANDUM MARCH 27, 2003 pursuant to Idaho Code 9 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? udmemos/easy ehair dee memo. DECISION MEMORANDUM MARCH 27, 2003