What is an NFT?

An NFT (Non-Fungible Token) is a unique digital asset stored on a blockchain. Unlike Bitcoin or ETH where each unit is identical (fungible), each NFT is unique and cannot be exchanged 1:1 with another.

Fungible vs. Non-Fungible

TypeExampleProperty
Fungible1 BTC = 1 BTCInterchangeable
Non-FungibleNFT #1234 ≠ NFT #5678Unique

How NFTs Work

Technical Basics

  1. Digital asset created
  2. Minted on blockchain (usually Ethereum)
  3. Unique token ID assigned
  4. Ownership recorded permanently
  5. Can be bought, sold, transferred

Smart Contract Standards

  • ERC-721 - Standard NFT format
  • ERC-1155 - Multi-token standard

NFT Use Cases

Digital Art

  • Original artwork ownership
  • Artists receive royalties on resales
  • Verifiable authenticity

Collectibles

  • Trading cards
  • Profile pictures (PFPs)
  • Limited editions

Gaming

  • In-game items
  • Character skins
  • Virtual land

Music & Media

  • Album releases
  • Concert tickets
  • Exclusive content

Real-World Applications

  • Event tickets
  • Certificates
  • Real estate deeds

Famous NFT Collections

CollectionBlockchainNotable Sale
CryptoPunksEthereum$23.7M
Bored Ape Yacht ClubEthereum$3.4M
Art BlocksEthereum$7.7M
Pudgy PenguinsEthereum$400K+

Buying NFTs

Where to Buy

  • OpenSea (largest marketplace)
  • Blur (trader-focused)
  • Magic Eden (Solana/multi-chain)
  • Exchange NFT marketplaces

Steps to Buy

  1. Set up crypto wallet (MetaMask, Phantom)
  2. Buy ETH/SOL on exchange (Coinbase, Binance)
  3. Transfer to wallet
  4. Connect wallet to marketplace
  5. Purchase NFT

Costs to Consider

  • NFT price
  • Gas fees (can be high on Ethereum)
  • Marketplace fees (usually 2.5%)

Selling NFTs

Listing Options

  • Fixed price
  • Auction (English or Dutch)
  • Accept offers

Fees When Selling

  • Marketplace fee (2-5%)
  • Creator royalties (0-10%)
  • Gas fees for transactions

NFT Risks

Market Risks

  • Highly volatile prices
  • No guaranteed liquidity
  • Many projects fail

Technical Risks

  • Smart contract bugs
  • Metadata stored off-chain
  • Platform dependence

Fraud Risks

  • Fake collections
  • Stolen art
  • Rug pulls

Evaluating NFTs

What to Check

  • Team/artist reputation
  • Community engagement
  • Utility (if any)
  • Floor price trend
  • Trading volume

Red Flags

  • Anonymous team
  • Unrealistic promises
  • Wash trading (fake volume)
  • Copied artwork

NFTs and Taxes

Tax Events

  • Selling NFT = capital gains/loss
  • Receiving NFT as payment = income
  • Trading NFT for NFT = taxable

Record Keeping

  • Track purchase price
  • Note sale price
  • Keep transaction records

NFT Storage

What You Actually Own

  • Token pointing to metadata
  • Metadata points to image/asset
  • Asset may be stored off-chain

Best Practices

  • Check where assets are stored
  • IPFS is more decentralized
  • Some NFTs have on-chain art

Future of NFTs

  • Gaming integration expanding
  • Real-world asset tokenization
  • Identity and credentials
  • Membership and access passes

Challenges

  • Environmental concerns (improving with PoS)
  • Mainstream adoption
  • Regulatory clarity