[scotty79]

You could tax the energy and subsidize it for individuals. It's the ultimate resource that all business uses. But that would mean unscrupulous countries could tax their energy less and attract AI farms. So probably you need to tax imported tokens (and other goods) as well. There could be many benefits of taxing grid energy instead of labor.

[sigmoid10]

This is how sales tax already works. If you sell something to another country that has sales tax, you need to pay it irrespective of where you produced it.