Technical Service

FAA Regulations

the Department of Taxation and Finance

TSB-M-96(14)S

Purchaser

Cleveland

Petitioner

TSB

Cleveland Browns Holdings Co.

Cleveland Browns Football Co.

Lou Groza Boulevard

affiliates

LLC

Ohio

Cleveland Browns Transportation LLC

Suffolk County

Tax Law Defines Commercial Vessels

Petitioner

New York State Department of Taxation and Finance

Emphasis

Delaware

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

Federal Aviation Regulations

New York

Berea

Petitioner's Certificate of Organization