“The protocol only requires an issuer to make a single bitcoin transaction to mint an effectively unbounded amount of Taproot Assets, and all of the metadata describing those assets is stored off-chain, with only a cryptographic commitment to the assets stored on-chain,” Gentry wrote in a direct message. “Further, transacting with Taproot Assets over the Lightning Network will happen off-chain and will not touch the blockchain at all.”
Source: https://www.coindesk.com/tech/2023/10/18/lightning-labs-rolls-out-taproot-assets-to-make-bitcoin-multi-asset-network/?utm_medium=referral&utm_source=rss&utm_campaign=headlines