The document is an advisory opinion from the New York State Department of Taxation and Finance regarding the tax status of an aircraft acquired by Cleveland Browns Transportation LLC. It addresses whether the aircraft is exempt from sales and use tax, the taxability of charges for transportation services to affiliates, and the taxability of maintenance costs. The opinion concludes that the aircraft qualifies for a commercial aircraft exemption if at least 50% of its use is for air transportation services for hire.
documents/EFTA00597657.pdf
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