NJ S2965

Imposes a tax of $100 per seat or $400 per flight (whichever is greater) on patrons of non-essential helicopter and seaplane flights departing from or arriving at any State-licensed aviation facility in New Jersey.

Removes the existing sales and use tax exemption for non-essential helicopter and seaplane flights, subjecting them to the State's standard sales tax.

Exempts flights providing emergency medical transportation, heavy-lift construction operations, research/educational purposes, and flights operated by 501(c)(3) nonprofit organizations; also exempts aircraft owned by government, military, news agencies, and healthcare providers.

Creates the "Non-Essential Flight Tax Fund" to collect all revenue from both the per-flight tax and the sales tax on non-essential flights, with all funds dedicated annually to NJ Transit Corporation operating expenses.

Requires helicopter and seaplane operators to collect the tax, file quarterly returns, and provide patrons with electronic receipts within 48 hours detailing flight origin/destination, distance, seats purchased, and tax amount.