Bill > S4639

Introduced Session

This bill imposes a tax on tourist flights departing from, or arriving at airports, heliports and helistops licensed by the State; and imposes an assessment on the gross receipts received by the owners or operators of helicopters or seaplanes that operate tourist flights, as well as on the owners of heliports and helistops from which a tourist flight departs from, or arrives at, in the State. Specifically, the bill imposes on the patron of a tourist flight a tax in an amount equal to $50 per seat or $200 per flight, whichever is greater, on a tourist flight departing from, or arriving at, any aviation facility licensed by the State including, but not limited to, airports, heliports, and helistops. However, the tax would not be imposed on flights involving the following types of helicopters or seaplanes, namely those: (1) owned or operated by a federal or military authority, the State or a political subdivision thereof, a news agency, or a licensed hospital or healthcare provider; (2) providing emergency medical transportation; (3) providing heavy-lift operations in support of construction or infrastructure maintenance; or (4) operating a flight for research, experimental, or education purposes. A tourist flight is defined as a flight on a non-essential helicopter or seaplane that operates for the purpose of providing sightseeing tours to patrons in areas including, but not limited to, the Hudson River between New Jersey and New York City, the Statue of Liberty, and Ellis Island. A non-essential helicopter or seaplane is defined as helicopter or seaplane that is not specifically excluded under the bill. Under the bill, the owner or operator of a non-essential helicopter or seaplane operating a tourist flight would be required to collect the tax imposed on the patron of the tourist flight, and separately state the tax on the retail sales receipt provided to the patron. The owner or operator of a non-essential helicopter or seaplane operating a tourist flight would have the same rights with respect to collecting the tax from a patron as if the tax were a part of the sales price and payable at the same time. The bill also requires the owner or operator of a non-essential helicopter or seaplane operating a tourist flight to provide an electronic receipt to the patron. The bill requires the owner or operator of a non-essential helicopter or seaplane operating a tourist flight to file the tax with, and pay the tax to, the State on a quarterly basis in a manner prescribed by the director. Lastly, the bill imposes an assessment in an amount equal to three percent of the gross receipts that the owner or operator of a non-essential helicopter or seaplane receives for tourist flight service operations, as well as three percent of the gross receipts that an owner or operator of a heliport or helistop licensed by the State receives from departing and arriving tourist flights. The bill requires the owner or operator of a non-essential helicopter or seaplane operating a tourist flight, and the owner of a heliport or helistop licensed by the State from which a tourist flight departs or arrives, to file the assessment with, and pay the assessment to, the State on a quarterly basis in a manner prescribed by the director.

Committee Categories

Raj Mukherji (D)*, 

Introduced in the Senate, Referred to Senate Transportation Committee (on 06/23/2025)

Official Document