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Does a limousine service have to provide or use customers car seats when transporting children?

It depends on the class of the vehicle. If the vehicle is classed as a taxi, (as most will be), it is exempt from needing child seats, although children must travel in the back.
If a child restraint is available, obviously, it should be used.
Please see this NZTA Factsheet outlining exemptions to child restraint regulations;
http://www.nzta.govt.nz/resources/factsheets/07/exceptions-to-the-law.html

Thank you for that as I failed to find it when I looked.