§ 153.04 EXCEPTIONS.
   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.