I believe that you are thinking about the wrong chemical in your question. Sulfuric acid is highly corrosive, and getting it on your skin will give you severe chemical burns. I don't think anyone has laughed from getting into contact with it, unless they had a hysterical laughing reaction to getting into serious trouble.
If you inhale the gas version of sulfuric acid, then you will likely end up in a hospital. I think it might be fatal if the concentration is strong enough, so don't ever ingest or inhale this!
I do believe that you are instead thinking of nitrous oxide, otherwise known as laughing gas. This chemical is used as a cheap high where you typically laugh when you inhale it, but it's also used as a sedative / pain reducing medicine in some hospitals around the world.
The laughing itself comes from the euphoria that the chemical inflicts. The biochemical explanation is basically that it releases dopamine that activates dopaminergic neurons, which translates to the user feeling extremely good.
So, don't ever use sulfuric acid on a human, but stick to nitrous oxide (N2O). There are studies that indicate that long-term use can be harmful, but it's no where close to the other euphoric drugs such as cocaine or morphine.
because " Shalfuric Acid" is not an actual thing.