As used in this chapter, "charges", with respect to a virtual currency transaction, means:

1. (1) fees or expenses paid by a user to the operator of a virtual currency kiosk as compensation for the operator's facilitation of the virtual currency transaction; and

2. (2) the difference between:

   1. (A) the market price of a virtual currency purchased, sold, transferred, or exchanged by the user in the virtual currency transaction; and
   2. (B) the price of the virtual currency charged to the user by the operator of the virtual currency kiosk.

As added by P.L.143-2026, SEC.2.