Parents Guide for
Thank You for Smoking (2005) More at IMDbPro »

There is a somewhat lengthy (albeit non-explicit) scene of simulated sex, although we see only the actors backs and an obvious thrusting movement; nothing explicit is shown. A woman climbs on top of a man and expresses sexual interest in him

Guns are shown at shot, although not at people. People are threatened with guns

86 F words and thats mainly it

the entire movie revolves around smoking and cigarettes. Characters are seen drinking (though not smoking, surprisingly) heavily in the film. Minors smoking and drinking are implied but not shown