SPECTRUM ARENA LTD. PARTNERSHIP v. COM.

No. 83 F.R. 2004

951 A.2d 1226 (2008)

SPECTRUM ARENA LIMITED PARTNERSHIP, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided April 30, 2008.

Publication Ordered June 30, 2008.


Attorney(s) appearing for the Case

Michael J. Semes, Philadelphia, for petitioner.

Clinton G. Smith, Jr., Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, and SMITH-RIBNER, Judge, and PELLEGRINI, Judge, and FRIEDMAN, Judge, and COHN JUBELIRER, Judge, and SIMPSON, Judge, and LEAVITT, Judge.


OPINION BY Judge PELLEGRINI.

Spectrum Arena Limited Partnership (Taxpayer) has filed exceptions to this Court's April 18, 2007 opinion and order affirming the Board of Finance and Revenue's (Board) denial of its request for a refund of sales tax paid on the distribution, transmission and transition charges associated with its purchase of electricity. For the following reasons, we deny the exceptions.

The underlying...

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