Petitioner

New York State Department of Taxation and Finance

Lou Groza Boulevard

the Department of Taxation and Finance

TSB-M-96(14)S

FAA Regulations

Air Carrier Operating Certificate

Cleveland Browns Holdings Co.

TSB

Technical Service

Petitioner

Cleveland Browns Football Co.

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

New York

Cleveland

Delaware

Purchaser

Holdings

Suffolk County

Tax Law Defines Commercial Vessels

Cleveland Browns Transportation LLC

Petitioner

affiliates

LLC

Ohio

Berea