Spectrum Arena Ltd. Partnership v. Commonwealth

*1227OPINION 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 facts of this case need not be reiterated in their entirety and, instead, we incorporate the factual background as discussed in our original opinion, Spectrum Arena Limited…