Interesting article in this week’s Time Magazine:  Should Illegal Drugs Be Taxed?, by Clayton Neuman:

The so-called Tennessee "crack tax" applies to controlled substances like marijuana and cocaine, and also illicit alcoholic beverages like moonshine. It allows someone to anonymously purchase stamps in person from the Department of Revenue based on the type and amount of the substance ($3.50 for a gram of marijuana, $50 for a gram of cocaine, etc.) with the understanding that doing so cannot be used against them in a criminal court. Posessing drugs is still illegal — the tax works completely outside the criminal justice system. A stamp cannot provide immunity from criminal prosecution, and a conviction of possession isn’t required for the Department of Revenue to assess the penalties.