Some sex jokes. A character is shown making out with another one in a repeated clip/gag in episode 2.
Violence & Gore
Mild
Profanity
Moderate
Unlike the movies, the swearing is limited to words like "Damn" and "Hell".
Some episodes use the words "Fag" (In relation to it's double meaning in the US and UK), "Retarded" and "Gay".
The DVD release of the show titled "Clerks: Uncensored" has live action segments featuring Jay and Silent Bob which do contain strong language, deliberately done to lampshade the fact the show itself has little to no profanity. The same goes for the commentaries on the episodes.
Alcohol, Drugs & Smoking
Mild
In episode 1 a character repeatedly refers to things looking like a bong.