This bill introduces a tax on patrons of non-essential flights on helicopters and seaplanes departing from or arriving at any aviation facility licensed by the State of New Jersey. The tax is set at $100 per seat or $400 per flight, whichever is greater, and must be collected by the owner or operator of the flight. Additionally, the bill imposes the sales and use tax on charges for these non-essential flights, which previously enjoyed an exemption under current law. Non-essential flights are defined as those not providing emergency medical transportation, heavy-lift operations, research, or educational purposes, and exclude flights operated by certain exempt organizations or government entities.

Furthermore, the bill establishes the Non-Essential Flight Tax Fund, into which all revenue from the newly imposed tax and the sales and use tax on non-essential flights will be deposited. The State Treasurer is mandated to allocate these funds annually to the New Jersey Transit Corporation to support its operating expenses. The bill also outlines the responsibilities of flight operators regarding tax collection and reporting, and allows the Director of the Division of Taxation to adopt necessary regulations to implement the bill's provisions.

Statutes affected:
Introduced: 54:32B-8.11