Crosses the Line Twice: A lot of this movie qualifies, honestly, from the examples already listed to the "glory hole" scene. Also the fact that Selma Blair's character is never shown not in some sort of sexual situation. If she's not having it, she's wanting it, talking about it, or trying to hide a giant cum-stain.
Also, the maggot-eaten sandwich and the blowjob-gone-horribly-wrong scene near the end.
And Selma Blair's character taking a borrowed dress to the cleaners to clean off a sperm-splash with the circumference of a basketball, and the cleaners smelling and even tasting it to find out what it is.