I first heard this one back in the day when i use to roll in the hay but i still it's oober funny.
A guy and a girl are having sex when the condom falls off and pops out the window. A little boy walks by and picks it up. Just then the guy runs outside and tells the little boy,
"Hey kid I need that back!"
The little boy looks at him and says,
"Sure but it's going to cost you fifty cents so i can buy an ice cream."
The guy goes and gives the boy fifty cents and the boy takes off, the guy goes back in and finishes his business.
When the little boy gets home he has ice cream on his face his mother asks him where he got the money for ice cream. The little boy says,
"Mommy you'd be so proud... I made a deal... I sold this guy a twinkee for money to get my OWN ice cream money... but the joke is on him ... i sucked out all the cream!"
Gross I know but still funny.