I'm reading a book about stupid laws entitled The Emergency Sasquatch Ordinance by Kevin Underhill. The book chronicles stupid laws in the United States and abroad. In North Carolina, the law states: "A rattlesnake milking exhibition for which an admission fee is charged is subject to the gross receipts tax imposed under N.C.G.S. 105-37.1."
Fortunately, however, "Rattlesnake milking for charity is not taxed." 17 N.C. Admin. Code 04B.0312 (2000).