by 
tt010101
ANSWERS: 2
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Yes it is, but it's not recommended that you inhale it. People have been known to get asphyxiated while abusing Nitrous Oxide gas. It is sold for a number of purposes other than medical, where no license or prescription is required.
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Sale, Purchase, and Possession is perfectly legal. To be actively under the influence is illegal unless administered by a dentist or other medical professional as an anesthetic. Nitrous is not tested for in any drug test, nor would it show up anyway.
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