the Sixteenth Amendment, which allows Congress to levy an income tax, comes into conflict with the Fifth Amendment, which includes a right against self-incrimination. The conclusion of the matter is unsurprising; it would be absurd to exempt criminals from reporting income on their tax
forms while asking it of honest workers. However, Fifth Amendment privilege allows one to report illegal income without revealing its precise source.
In my country it would be 24%
if you source the crack from a VAT paying business you get a refund on that bit. Which isn’t much.
The question is if you’re selling it for 5000 + VAT or 5000 including VAT. B2B sellers usually list their prices the first way, B2C the second way.
In the US you are famously required to report income from illegal sources on your taxes, which was famously Al Capone’s downfall