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 two taxes on sightseeing helicopter and seaplane tours in New Jersey. Passengers pay $50 per seat or $200 per flight (whichever is greater), while operators pay a 3% assessment on gross receipts from these tours. The tax applies to flights operating in areas like the Hudson River, Statue of Liberty, and Ellis Island, but excludes emergency medical flights, military operations, news agencies, and research flights. All revenue collected will fund New Jersey Transit (NJT) operating expenses.