Spectrum Arena Ltd. Partnership v. Commonwealth

OPINION BY

Judge PELLEGRINI.

Spectrum Arena Limited Partnership (Taxpayer) appeals from an order of the Board of Finance and Revenue (Board) sustaining a decision of the Board of Appeals denying its refund petition for sales tax paid on distribution, transmission and transition charges associated with its purchase of electricity.

I

A

For the period of April 11, 2000 through April 11, 2003 (Refund Period), Taxpayer owned and operated the Wachovia Center Complex in Philadelphia, a facility featuring sporting events and concerts. Through its operation of the Wachovia Center Complex, Taxpayer used a…