Nevada has become the first state to ban local governments from taxing blockchain use. Nevada's legislature cleared the bill, first introduced in March, and sent it to Governor Brian Sandoval for approval. Public records show that Gov. Sandoval approved the measure yesterday, enshrining it in state law.
In addition to preventing local governments from taxing the use of a blockchain or smart contract (or requiring a licensure for their use), the bill stipulates "if a law requires a record to be in writing, submission of a blockchain which electronically contains the record satisfies the law" – meaning that data from a blockchain can be introduced in "proceedings".