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SPECTRUM ARENA L.P. v. COM.

No. 42 MAP 2008

983 A.2d 641 (2009)

SPECTRUM ARENA LIMITED PARTNERSHIP, Appellant v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided November 5, 2009.

Attorney(s) appearing for the Case

Michael J. Semes, Esq., William H. Roberts, Esq., Robert P. Harrill, Jr., Esq. and Geoffrey C. Lord, Esq., Blank Rome L.L.P., Philadelphia, for Spectrum Arena Limited Partnership.

John Bartley Delone, Esq., Carol L. Weitzel, Esq., Clinton G. Smith, Esq., for Commonwealth of Pennsylvania.

BEFORE: CASTILLE, C.J., and SAYLOR, EAKIN, BAER, TODD, McCAFFERY and GREENSPAN, JJ.

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...

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