Spectrum Arena Ltd. Partnership v. Commonwealth

OPINION

Justice GREENSPAN.

We evaluate the Tax Reform Code of 1971, 72 P.S. §§ 7101-10004 (the “Tax Code”), to determine whether delivery services and costs associated with the consumption of electricity by Appellant Spectrum Arena Limited Partnership (“Spectrum”) are subject to Pennsylvania sales tax pursuant to the Tax Code. We hold that the aforementioned services and costs are subject to sales tax. We therefore affirm the order of the Commonwealth Court denying Spectrum’s request for a refund of sales taxes.

BACKGROUND

Spectrum owns and operates a sports and entertainment facility known as…