The document is an advisory opinion from the New York State Department of Taxation and Finance regarding the sales tax exemption status of an aircraft acquired by Cleveland Browns Transportation LLC. It addresses whether the aircraft is exempt from sales and use tax, whether charges for transportation services to affiliates are subject to sales tax, and whether maintenance costs and related equipment are subject to sales tax. The opinion concludes that the aircraft qualifies for the commercial aircraft exemption, and charges to affiliates are for nontaxable transportation services.
documents/EFTA01145437.pdf
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