The dealer, Ricky Wilkinson, 40, was sentenced in the NSW District Court in Queanbeyan on Wednesday.

Judge Peter Whitford sentenced Wilkinson to two-years-and-eight-months jail with a one-year-and-four-month non-parole period.

Wilkinson, a scaffolder, previously pleaded guilty to supplying a commercial quantity of a prohibited drug, and dealing with proceeds of crime.

Last week, his co-offender, Joshua Viseth Sonee, was sentenced to three years behind bars with a non-parole period of one-year-and-six-months. Sonee had pleaded guilty to the same charges.

In 2022, Wilkinson, Sonee, and a third man, were arrested by tactical police as part of an investigation into the alleged commercial supply of cocaine and methamphetamine in the Queanbeyan area.

Wilkinson had supplied undercover cops with 265 grams of methamphetamine, after they made "escalating requests" for more of the drug, the judge stated on Wednesday.

Giving evidence to the court, Wilkinson described himself as "a little time dealer" who supplied "a little bit a meth".

Wilkinson said he was dealing to feed his drug habit, when he "got a visit from some certain people".

"[They said] I've been selling drugs in their hood, and I owed them tax and tax was to be 10 grand a week," he stated.

The dealer claimed this was a weekly "late fee", and they also demanded a lump sum of $35,000 but he didn't have the money.

When a prosecutor asked who was demanding the tax, Wilkinson responded: "No comment."

He said they threatened "to break my legs and put me in hospital" if he didn't pay the money.

"I was scared for my life."

Wilkinson told the court that during his arrest he was punched and elbowed in the ribs multiple times, as well as Tasered.

"They said I had bruised ribs but my ribs didn't come right 'till maybe six months later," he said.

"I had blood in my feces. I was shitting blood like water."

Wilkinson's lawyer, Zac McBride, argued this should be taken into account as extra-curial punishment.

Handing down his decision, the judge stated the drug dealer "appears to have been assaulted quite ferociously after his arrest".

Judge Whitford said it was months before Wilkinson was able to see a nurse in jail, "much less get proper medical assistance".

He labelled this "an appalling set of affairs in a civilised society" and said there was an obligation that people in custody are treated humanely.

A prosecutor had argued Wilkinson was subject to an intensive correction order at the time for similar crimes.

"He continues to offend by engaging again in drug supply," they said.

"He had indicated that he had regretted his involvement in the drug supply business and he continued to offend."

Wilkinson will be eligible for release in October.