Someone in drag is just a man who is dressed as a woman, usually quite flamboyant, and typically just doing it for fun. A drag queen may be dressed similarly, but would be doing it for entertainment, they would have their stage persona, and would usually have a stage act involving singing, jokes, etc. The jokes usually are quite rude and have a lot of innuendo, but like any type of act can be toned up or down depending on the audience.
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