No, it isn’t for the sidewalk cracks that you avoided as a youngster, thinking you’d inflict terrible orthopedic injuries on Mommy. It isn’t a tax on plumbers and other workmen who offer a sight needing brain bleach every time they bend over. No relation to vulgar slang for one gender’s anatomy, either.
Tennessee made $2M last year taxing folks who sell drugs! So even thought it’s illegal to sell, you’re still a drug pusher, just not a tax-evading drug pusher. 
Hoo-boy.
It boggles my mind that the government spends obscene amounts of money fighting the drug trade, when it could be letting it operate freely and taxing it and making obscene amounts of money.
I saw “crack tax” and I thought it was going to be another thread about Richard Hatch.
Damn shame, though.
smart dealers! Tax evasion can have really bad penalties.
There’s a slot on the federal 1040 somewhere (probably something like Schedule B or Form 8507) for profits and loss from illegal activities. They might get nabbed for dealing, but at least they won’t have to face the IRS.
Though most of the tax revenue is actually back taxes levied on the busted.
My friend Bruce ran a plumbing business. He made certain that his guys all had good belts. Sayeth Bruce: “There will be no crack on my watch!”, and there never was. Every town needs a Bruce.