Imposes sales and use tax and additional tax on non-essential flights on certain helicopters and seaplanes in State; dedicates revenues derived from taxation of non-essential flights to support NJT operating expenses.

This bill imposes a $100-per-seat or $400-per-flight tax (whichever is greater) on non-essential helicopter and seaplane flights departing from or arriving at licensed New Jersey aviation facilities like airports, heliports, and helistops. It exempts flights for emergency medical services, construction support, research, and 501(c)(3) nonprofit missions. Revenue from this tax, plus sales/use tax previously exempted for such flights, is dedicated to a new fund that must be annually appropriated to support New Jersey Transit (NJT) operating expenses. The tax applies to private operators and passengers, with owners/operators required to collect and remit it quarterly.