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, as it may be amended from time to time; 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, as it may be amended from time to time;
(D) Any activity regulated under M.S. § 617.202, as it may be amended from time to time;
(E) 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
(F) Movies rated G, PG, PG-13, NC-17 or R.
(2004 Code, § 155.04)