This section does not regulate the following:
(A) Any material with significant literary content or social commentary;
(B) A business where sexually oriented materials are sold, bartered, distributed, leased, furnished, or otherwise provided for off-site use or entertainment, if (1) the sexually oriented material on each item is blocked from view by an opaque cover as required under M.S. § 617.293, and (2) each item is in an area accessible only by an employee of the business;
(C) Any person or organization exempted under M.S. § 617.295;
(D) Displaying works of art showing specified anatomical areas, so long as no sexually oriented materials are for sale and the business does not have a liquor license; and
(E) Movies rated G, PG, PG-13, NC-17 or R.