Common Sense Note
Parents need to know that even though the central character of this dark supernatural comedy series is forced to work for Satan, adventure trumps discussions about the nature of good and evil, and the Devil is portrayed as a rather genial boss (rather than, say, the ultimate embodiment of malevolence). The main characters are typical "slackers" who goof off, go drinking after work (they're all of age), and pepper their language with words like "d--k" and "crap." There are some fairly intense scenes when the guys face down the baddies, but it's nothing that veterans of shows like Buffy and X-Files won't be able to handle.
No sex, but some innuendo (a guy is teased about liking plastic girlfriends, a joke about batteries obviously references a vibrator, etc.) and plenty of flirting between Sam and his coworker Andi.
Some fight scenes featuring supernatural powers and magical weaponry, but little blood or gore. That said, some of the images (like a man filling up with fire and blasting a crater in the ground) could definitely be scary.
Language includes "d--k," "crap," "bastard," "badass," and "asshat," as well as references to strippers and hookers (Sock makes a joke about going to Las Vegas to "kill a hooker").
The show tweaks social conventions by making the main character an agent of the Devil but giving him the ostensibly noble job of tracking down evil souls. The Devil comes off as a decent sort, and even Sam's parents fare well despite selling the soul of their first-born child. Sam and his pals are typical slackers, who care little for authority and are more interested in partying than finding a decent job.
Sam and his friends work at a Home Depot-like store that's stocked with all kinds of products; some specific brand-name items (a Dirt Devil vaccuum cleaner, for instance) pop up as the "vessels" that Sam uses to catch souls.
Drugs / Tobacco /
A fair bit of drinking, mostly in social settings (includes beer and shots of liquor). Mention of being drunk and alcohol poisoning. Sock makes a reference to smoking marijuana; in at least one episode, peyote and other "party enhancers" are discussed and shown briefly.