A cost, yes, but not a tax. A tax is a debt owed to a state, under threat of imprisonment for failing to pay. If you owned only property, but no dollars, you w

A cost, yes, but not a tax. A tax is a debt owed to a state, under threat of imprisonment for failing to pay. If you owned only property, but no dollars, you would need to convert some of your property into dollars to pay the tax, or go to jail. If you owned only property, but no bitcoins, you would need to convert some of your property into bitcoins, to use bitcoins.