diff --git a/nimbus/transaction.nim b/nimbus/transaction.nim
index 699d6e039..423663d38 100644
--- a/nimbus/transaction.nim
+++ b/nimbus/transaction.nim
@@ -20,11 +20,19 @@ proc initTransaction*(nonce: AccountNonce, gasPrice, gasLimit: GasInt, to: EthAd
   result.S = S
   result.isContractCreation = isContractCreation
 
+func intrinsicGas*(data: openarray[byte]): GasInt =
+  result = 21_000   # GasTransaction
+  for i in data:
+    if i == 0:
+      result += 4   # GasTXDataZero
+    else:
+      result += 68  # GasTXDataNonZero
+
 proc intrinsicGas*(t: Transaction): GasInt =
   # Compute the baseline gas cost for this transaction.  This is the amount
   # of gas needed to send this transaction (but that is not actually used
   # for computation)
-  raise newException(ValueError, "not implemented intrinsicGas")
+  result = t.payload.intrinsicGas
 
 proc validate*(t: Transaction) =
   # Hook called during instantiation to ensure that all transaction
diff --git a/nimbus/vm_state_transactions.nim b/nimbus/vm_state_transactions.nim
index f809f85b3..7a35d41de 100644
--- a/nimbus/vm_state_transactions.nim
+++ b/nimbus/vm_state_transactions.nim
@@ -12,14 +12,6 @@ import
   ./transaction, ./vm_types, ./vm_state, ./block_types, ./db/[db_chain, state_db], ./utils/header,
   ./vm/interpreter, ./vm/interpreter/gas_costs, ./utils/addresses
 
-func intrinsicGas*(data: openarray[byte]): GasInt =
-  result = 21_000
-  for i in data:
-    if i == 0:
-      result += 4
-    else:
-      result += 68
-
 proc validateTransaction*(vmState: BaseVMState, transaction: Transaction, sender: EthAddress): bool =
   # XXX: https://github.com/status-im/nimbus/issues/35#issuecomment-391726518
   # XXX: lots of avoidable u256 construction