www.mwe.com/insights/taxation-of-virtual-currency-mining-activities/
See also:
frostbrowntodd.com/kentucky-releases-application-for-new-cryptomining-energy-exemption/#page=1
www.stateandlocaltax.com/digital-economy/kentucky-enacts-sales-tax-exemptions-for-cryptocurrency-mining-facilities/#page=1
frostbrowntodd.com/between-the-hashes-developments-in-state-taxation-and-incentives-for-cryptomining/
www.lawoftheledger.com/2022/03/articles/regulatory/when-does-cryptocurrency-mining-create-a-taxable-event-irs-does-not-clarify/#page=1