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.

S 2965 imposes a $100-per-seat or $400-per-flight tax (whichever is greater) on non-essential helicopter and seaplane flights departing from or arriving at New Jersey airports, heliports, or helistops. It excludes flights for emergency medical services, construction support, research, or nonprofit organizations (like hospitals or news agencies). Operators must collect the tax, provide electronic receipts within 48 hours detailing the flight, and pay it quarterly to the state. All revenue from this tax will fund New Jersey Transit (NJT) operating expenses.