Nevada Bans Taxing of Blockchain Technology (Bitcoin, Ethereum etc)
– Page 3 –
– 79th Session (2017)

4. The board of county commissioners or county license board
shall not require a person to obtain a license or pay a license tax on
the sole basis that the person is a professional. As used in this
subsection, “professional” means a person who:
(a) Holds a license, certificate, registration, permit or similar
type of authorization issued by a regulatory body as defined in NRS
622.060 or who is regulated pursuant to the Nevada Supreme Court
Rules; and
(b) Practices his or her profession for any type of compensation
as an employee.
5. The county license board shall provide upon request an
application for a state business registration pursuant to chapter 76 of
NRS. No license to engage in any type of business may be granted
unless the applicant for the license:
(a) Signs an affidavit affirming that the business has complied
with the provisions of chapter 76 of NRS; or
(b) Provides to the county license board the business
identification number of the applicant assigned by the Secretary of
State pursuant to NRS 225.082 which the county may use to
validate that the applicant is currently in good standing with the
State and has complied with the provisions of chapter 76 of NRS.
6. No license to engage in business as a seller of tangible
personal property may be granted unless the applicant for the
license:
(a) Presents written evidence that:
(1) The Department of Taxation has issued or will issue a
permit for this activity, and this evidence clearly identifies the
business by name; or
(2) Another regulatory agency of the State has issued or will
issue a license required for this activity; or
(b) Provides to the county license board the business
identification number of the applicant assigned by the Secretary of
State pursuant to NRS 225.082 which the county may use to
validate that the applicant is currently in good standing with the
State and has complied with the provisions of paragraph (a).
7. Any license tax levied for the purposes of NRS 244.3358 or
244A.597 to 244A.655, inclusive, constitutes a lien upon the real
and personal property of the business upon which the tax was levied
until the tax is paid. The lien has the same priority as a lien for
general taxes. The lien must be enforced:
(a) By recording in the office of the county recorder, within 6
months after the date on which the tax became delinquent or was

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