Cleveland Browns Transportation LLC

FAA Regulations

New York State Department of Taxation and Finance

Petitioner's Certificate of Organization

Technical Service

Ohio

Berea

Emphasis

the Department of Taxation and Finance

Cleveland Browns Football Co.

Cleveland

LLC

Office of Tax Policy Analysis Sales Tax Technical Services Division March 6, 2006

TSB-M-96(14)S

Petitioner

Lou Groza Boulevard

Petitioner

Purchaser

Delaware

Holdings

TSB

Federal Aviation Regulations

Air Carrier Operating Certificate

New York

Cleveland Browns Holdings Co.

Tax Law Defines Commercial Vessels