BTW, that's a good idea, to tax Crypto. Let's tax it at the source, tax the GPUs themselves, based on their TeraFlop/sec computational capability theoretical rating. I propose $1 per teraflop rating. It would be akin to property and vehicle excise taxes. Crypto transactions themselves, would no longer be directly taxed. Fair is fair.
Likely, because of their (relative to the rest of the PC) "excessive" energy usage, California should institute an additional "GPU Green Tax", to provide carbon credits or tree planting or whatnot, to offset carbon emissions from GPU energy usage. Make that $0.05 per watt used by the GPUs. Future versions of Windows sold in California, and video drivers from Intel, Nvidia, and AMD, would be required by law to monitor energy usage and report it to a central authority in California.
Sure thing,
@BFG10K , LET'S TAX IT ALL!
Edit: Of course, we would need "GPU registration" too, to make sure that someone wasn't buying GPUs off of the "black market", and using them without paying taxes on them.