Common Sense Note
Parents need to know that a major Starfleet hero dies in this installment and adult fans have been known to be driven to tears by the scene (spoiler: in subsequent Star Trek novelizations he's brought back to life, for about the 100th time). There are ray-gun space battles, explosions, and ship crashes. The computerized Mr. Data utters a PG swear word in his struggle with simulated emotions and tries alcohol.
Sexual
Content
Just some prominent female Klingon cleavage.
Violence
Spaceship explosions, ray-gun fire, dead bodies seen. Some hand-to-hand punch-outs and fatal falls.
Language
"Hell" spoken by humans, the S-word uttered by the normally unflappable android Data.
Social
Behavior
Starfleet is notably racially, gender, and species-integrated (with the addition of Mr. Data, even machine-integrated), and there is a strong sense of friendship, duty, and loyalty. Kirk and Picard both put the greater good ahead of their personal bliss, while Data learns to control and partially absorb unaccustomed, downloaded human emotions.
Consumerism
Of course, Star Trek itself is a major commercial product, with video games, comics, action figures, hobby kits, theme-park rides...even a cookbook!
Drugs / Tobacco /
Alcohol
Drinking in the USS Enterprise bar, includes the android Data reacting comically to his first alcoholic binge.