I don't know the law in NJ but here in Michigan you have to have a 3 seater to pull a tube. The driver, spotter, sitting backwards and a spot on the pwc for the person on the tube even though they are actually not on the PwC
This post maybe pretty late but in if anybody wants to know Texas you have to have mirror 4inch by 4inch or a spotter and when using a spotter then you must have a 3 person ski