Tax on drugs (“the crack tax”) is the subject to illegal substances, including cocaine, marijuana and other drugs in Tennessee.
Drug dealers are obliged to pay this tax anonymously at the state revenue office, where they receive a certificate proving payment of tax in case of arrest.
If a drug dealer is arrested and there is no evidence of tax payment, the state may impose the tax in triple size.
During existence of this crack tax law in 005-2007, Tennessee revenue office collected more than $6 million.