We’ve all heard stories so bizarre they must be true.

Planning to send your daughter to Penn State? Make sure she doesn’t rent an apartment with more than one friend because in State College, PA any residential housing unit occupied by three or more unrelated females is considered a brothel.

Live in NJ and plan to sell your home? Better make sure none of your property is at or below sea level. Even if there’s no water the state has an interest in your property that must be waived prior to the transaction being finalized.

Odd laws like this typically have a historical justification and are either never updated or removed from “the books.” The NJ law dates back to a time when waterways were the primary mode of transportation. We’ll leave it you to figure out why PA feels the way they do about unmarried women living together.

Tax laws are no different. There are plenty of oddities. Here are some of our favorites. Try to figure out why they exist. Share with your friends for interesting conversation.

ALABAMA: The sale of illegal drugs (marijuana, heroine, etc) is taxable. Anyone charged with possession with the intent to distribute also faces prosecution for tax evasion.

ALASKA: Whaling captains may deduct up to $10,000 for whaling-related expenses. The deduction is considered a charitable contribution even if the money isn’t paid to a charitable organization.

ARIZONA: Ice cubes are used in mixed drinks. They’re considered food and not taxable. Ice blocks, however, are subject to sales tax.

CONNECTICUT: Children’s disposable and reusable diapers are taxable as clothing. Adult diapers are considered a medical necessity and exempt from taxation.

ILLINOIS: Candy containing flower isn’t taxed as it doesn’t meet the state’s definition of candy. Think twice before choosing Twix or Snickers.

INDIANA: Marshmallows are taxable. Process it into marshmallow crème and it’s tax free.

KANSAS: A hot hair balloon ride is tax exempt as a form of transportation. Sitting or standing in a hot air balloon tethered to the ground is considered entertainment and, therefore, taxable.

LOUISIANA: In a curious spin on the back to school sales tax holiday hunting supplies, ammunition and firearms are all exempt from state and local sales and use taxes.

MASSACHUSETTS: If alcohol wasn’t purchased in and intended for resale in the commonwealth you’d better not give it as a gift. A special fee and permit are required.

MISSOURI: To encourage young men to marry the state assesses a tax of $1/yr to single men between the age of 21 and 50. The law was passed in 1820.

NEW JERSEY: Pumpkins sold as food are tax exempt. Pumpkins sold for decorative purposes are taxable.

NEW MEXICO: In an attempt to lure the lucrative century club (really?!) residents over the age of 100 not claimed as a dependent by someone else don’t have to pay income tax.

NEW YORK: Who doesn’t love a bagel? Get it unsliced to avoid tax. Any prep such as toasting, slicing or topping with cream cheese, butter, etc subjects it to the 8.875% tax against processed foods. (EDITOR’S NOTE: Having been born in NY and raised in the area I am an authority on the topic. The true way to eat a bagel is untoasted and covered in cream cheese. Lox is acceptable if you’re not vegan. Anything beyond this is wrong, evil, immoral, does not qualify as a bagel and should be punishable by death.)

NORTH DAKOTA: Ah, the bastion of racism. Make sure your next car or dishwasher or whatever is red, blue, pink, etc. Buy a white one and there’s an additional tax of $3.

PENNSYLVANIA: To fund repair of the city after the flood of 1936 a tax of 18% was imposed on alcohol. Repairs were completed in 1942. The tax still stands.

RHODE ISLAND: The individual income tax return form features emoticons. A smiley face appears on the “Amount Overpaid” (refund) line while a frowny face is shown on the “Total Amount Due” line.

SOUTH CAROLINA: Hitting a deer with your car isn’t good for the deer, the passenger(s) or the car. It’s good for the wallet if you ignore repair costs. Motorists can receive a $50 tax credit for donating a carcass to charitable organization. To qualify the deer must be prepared by a licensed meat packer, butcher or processing plant. That use at home food dehydrator you purchased for three easy payments of $39.99 (act now and you can get a second one free – just pay separate processing and handling) won’t help.

VIRGINIA: Not to be outdone by Louisiana there’s a curious take on the back to school sales tax holiday. Items with a sale price of $100 or less such as fur coats, lingerie, garters and garter belts, wedding apparel, flip-flops, aprons and corsets are all exempt. No wonder kids are easily distracted in the classroom.

WASHINGTON, D.C.: Technically not a state the Beltway folks let their polarized approach to governing our nation impact their view on healthy lifestyles. Want to join a gym? That’ll cost you a 5.75% tax. Feel like sitting on the couch with a Big Gulp? That’ll cost you a 5.75% tax.