"Consensual sexual relationships do not have monetary value and therefore are not reportable as gifts or 'reportable expenditure made for lobbying,'" the opinion reads. "However, a lobbyist or lobbyist principal's provision of paid prostitution services by a third party to a designated individual could constitute a gift or thing of value, albeit an illegal one, depending on the particular facts."

"This interpretation does not address the legal, moral, or other ramifications of two adults not married to one another engaging in consensual sexual relations with one another."

http://www.wral.com/nc-ethics-commission-sex-acts-don-t-violate-lobbyist-gift-ban/14445227/

 
So if you're a politician and a lobbyist gives you daily blowjobs then you don't have to report it for financial reasons.  And the lobbyist doesn't have to report giving away BJ's as part of their accounting practices either.  Far as anyone knows, it's completely off the books.