Why didn't the federal local governments collect an excise tax on alcohol during prohibition?

During Prohibition, which lasted from 1920 to 1933, the production, sale, and transport of alcohol were illegal in the United States. As a result, federal and local governments could not legally collect an excise tax on alcohol because there were no legitimate sales transactions to tax. Additionally, the enforcement of Prohibition led to widespread illegal production and distribution of alcohol, making it challenging for authorities to regulate or tax the industry. The lack of legal sales effectively rendered the excise tax moot during this period.