Berea

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

Holdings

Delaware

Cleveland

TSB-M-96(14)S

TSB

Emphasis

Petitioner

Technical Service

Purchaser

Air Carrier Operating Certificate

Petitioner

New York

Lou Groza Boulevard

Cleveland Browns Holdings Co.

New York State Department of Taxation and Finance

Petitioner's Certificate of Organization

FAA Regulations

the Department of Taxation and Finance

Cleveland Browns Football Co.

Tax Law Defines Commercial Vessels

Cleveland Browns Transportation LLC

Ohio

Suffolk County

affiliates