According to the Arizona Game and Fish Commission, which makes the rules and regulations regarding jet skis and other watercrafts, helmets are not required for jet skis. However, they do require personal floatation devices, fire extinguishers, and lights. This and more information regarding watercraft can be found under Title 5 of the Arizona Revised Statutes (ARS) (ARS 5-350). – include link to ARS and Game and Fish Dept.