New York State Department of Taxation and Finance

New York

New York State

Resale Certificate

TSB

Petitioner

Purchaser

LLC

Certificate of Authority

the Department of Taxation and Finance

State

VAT

the Tax Department

Cleveland Browns Holdings Co.

Lou Groza Boulevard

Cleveland

the New York State Tax

Cleveland Browns Football Co.

purchaser Date

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

TSB-M-96(14)S

Technical Service

Berea

Canada

Cleveland Browns Transportation LLC

Ohio