Bill > S4639

This bill imposes a new tax and regulatory framework for non-essential helicopter and seaplane flights in New Jersey. The bill defines "non-essential flights" as tourist-type flights, with specific exemptions for emergency medical transportation, heavy-lift operations, research or educational purposes, and flights by certain non-profit organizations. Passengers will be charged a tax of $100 per seat or $400 per flight, whichever is greater, for these non-essential flights. Flight operators are responsible for collecting and remitting this tax quarterly and must provide passengers with an electronic receipt within 48 hours of the flight detailing the flight's origin, destination, duration, and tax amount. The bill also establishes a new "Non-Essential Flight Tax Fund" in the Department of the Treasury, with all tax revenues automatically appropriated to support New Jersey Transit Corporation's annual operating expenses. Notably, the bill modifies existing sales and use tax regulations to explicitly include charges for non-essential flights as taxable, and provides the Director of Taxation with immediate authority to implement rules and regulations to enforce these new provisions. The tax and regulatory framework aims to generate revenue and potentially discourage what are considered non-essential aerial tourism activities.

Budget and Finance, Transportation and Infrastructure

https://www.njleg.state.nj.us/bill-search/2024/S4639