Tax Law Defines Commercial Vessels

Cleveland Browns Transportation LLC

TSB

Cleveland Browns Holdings Co.

Suffolk County

Emphasis

Holdings

Berea

Ohio

affiliates

New York

TSB-M-96(14)S

Petitioner's Certificate of Organization

Delaware

Petitioner

FAA Regulations

Cleveland

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

Petitioner

Lou Groza Boulevard

Cleveland Browns Football Co.

Technical Service

Purchaser

the Department of Taxation and Finance

LLC

Air Carrier Operating Certificate