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NJ S4639
Bill
Status
6/23/2025
Primary Sponsor
Raj Mukherji
Click for details
AI Summary
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Imposes a $100 per seat or $400 per flight tax (whichever is greater) on patrons of non-essential helicopter and seaplane flights departing from or arriving at any State-licensed aviation facility, including airports, heliports, and helistops
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Removes the existing sales and use tax exemption for transportation charges on non-essential helicopter and seaplane flights, making them subject to the standard state sales tax
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Exempts flights operated by government entities, news agencies, hospitals/healthcare providers, 501(c)(3) organizations, emergency medical transport, heavy-lift construction operations, and research/educational flights from both taxes
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Creates the "Non-Essential Flight Tax Fund" to collect all revenues from both the per-flight tax and the sales tax on non-essential flights, with funds dedicated to New Jersey Transit Corporation's annual operating expenses
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Requires operators to provide electronic receipts within 48 hours of flight completion, detailing origin/destination, flight time/distance, seats purchased, and tax amounts collected
Legislative Description
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.
Budget and Appropriations
Last Action
Referred to Senate Budget and Appropriations Committee
11/10/2025