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Ducky, you can get the stuff from ice cream parlors. N2O is used to make whipped cream, so just about any sticky fingered teenager working at Ben and Jerry's can get his entire circle of friends cracked out on nitrous oxide.
The difference is that when dentists and anesthesiologists use it they mix it with proportional levels of O2 air so that there's none of that passing out or brain damage from deprivation.
It's also more effective that way.
You know, now that I'm older, I should probably make friends with an anesthesiologist. I bet he'd be really fun at parties.