Nevada Bans Taxing of Blockchain Technology (Bitcoin, Ethereum etc)
– Page 2 –
– 79th Session (2017)

Sec. 4. Chapter 244 of NRS is hereby amended by adding
thereto a new section to read as follows:
1. A board of county commissioners shall not:
(a) Impose any tax or fee on the use of a blockchain by any
person or entity;
(b) Require any person or entity to obtain from the board of
county commissioners any certificate, license or permit to use a
blockchain; or
(c) Impose any other requirement relating to the use of a
blockchain by any person or entity.
2. Nothing in this section prohibits a county from using a
blockchain in the performance of its powers or duties in a manner
not inconsistent with the provisions of chapter 719 of NRS.
3. As used in this section, “blockchain” has the meaning
ascribed to it in section 1 of this act.
Sec. 5. NRS 244.335 is hereby amended to read as follows:
244.335 1. Except as otherwise provided in subsections 2, 3
and 4, and NRS 244.33501, and section 4 of this act, a board of
county commissioners may:
(a) Except as otherwise provided in NRS 244.331 to 244.3345,
inclusive, 598D.150 and 640C.100, regulate all character of lawful
trades, callings, industries, occupations, professions and business
conducted in its county outside of the limits of incorporated cities
and towns.
(b) Except as otherwise provided in NRS 244.3359 and 576.128,
fix, impose and collect a license tax for revenue or for regulation, or
for both revenue and regulation, on such trades, callings, industries,
occupations, professions and business.
2. The county license boards have the exclusive power in their
respective counties to regulate entertainers employed by an
entertainment by referral service and the business of conducting a
dancing hall, escort service, entertainment by referral service or
gambling game or device permitted by law, outside of an
incorporated city. The county license boards may fix, impose and
collect license taxes for revenue or for regulation, or for both
revenue and regulation, on such employment and businesses.
3. A board of county commissioners shall not require that a
person who is licensed as a contractor pursuant to chapter 624 of
NRS obtain more than one license to engage in the business of
contracting or pay more than one license tax related to engaging in
the business of contracting, regardless of the number of
classifications or subclassifications of licensing for which the person
is licensed pursuant to chapter 624 of NRS.

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