God help me, but I laughed a few times at “Down Low,” a glib, nasty and triumphantly transgressive comedy about a dying gay man’s off-the-bucket-list last big adventure.

Zachary Quinto plays that dying gay man, whom we don’t know is dying when he summons a masseuse (Luke Gage, who co-wrote this) whose specialty is “happy endings.”

The indignities of a hand-job interrupted by a debate over music — Leo Delibes vs. “Deep Throat” by CupkKake — and performed by a chatty, out-and-LOUD-about-it gay “bro” are just the beginning of this comedy’s “No they DIDN’Ts.”

It’s a rude and raunchy farce whose reason for existing is that rudeness and raunch. As such, it’s superficial and kind of dumb. But give these line-crossers their due. They find some laughs.

Quinto is Gary, as blandly suburban and polite as his name, a fellow who finally told his wife and family of his “true” nature, and then let devout churchgoer Patti (Audra McDonald) send out this snippy, over-decorated embossed “announcement” about it to all their friends and family.

Gary has never been around somebody like Kory, “like the long lost Kardashian,” an out and outspoken and oh-so-gauche gay hunk who peppers Gary with questions, suggestions, gay slang and gay-icon references.

“Sex and the City?”

“You are SUCH an Aidan and I NEED you to be Mr. Big!”

Kory, whose real name is “Cameron,” which comes out as he and Gary become “friends,” is a nonstop blast of nasty boy sexual frankness and gay sex-and-drugs analogies, “like a gay popper. People just ‘open up’ to me.”

Cameron sets Gary up with a blind hookup on PLUNGR, only to have the closeted bohunk (Sebastian Aroyo) balk at the “Mister Rogers-looking-ass dude” who is to be their “third” — 50ish Gary.

That sets Cameron off, and long silly story short, that’s how they end up with a body. The first one, anyway.

“Down Low” transitions into something like a “What do we do with the body/bodies?” stage comedy as an Ambien-blasted neighbor (Judith Light, of course) walks in, and a crime-scene-cover-up specialist (Simon Rex of “Red Rocket”), also on PLUNGR, is summoned for being the only person “sick and twisted” enough to give them a way out of their dilemma.

Quinto does well enough as the “straight man” (ahem) for all these buzzy.funny folks mild-mannered/cancer-dying Gary must cope with. Gage, of “White Lotus” and “Euphoria,” is a stitch, and Rex pushes things to the next level, as one might expect.

But the main reason the frank rawdog sex talk is here is to set up how outlandish what to follow will be. A crack-fueled sing-along (“Higher”) bubbles up but doesn’t distract us from the greater comical outrages to come.

Still, one can’t help but notice that “shock and ‘ewww'” is mostly what this is about. You don’t have to be homphobic to grasp the film’s cliched associations and eye-rolling gay lifestyle tropes.

“Down Low” starts tacky and then proceeds to look for lower low-downs, one right after the other, before finishing sweet. A little of all of that goes a long way, but take away the raunchy and there is no movie.

Rating: R, violence, drug abuse, sex and profanity

Cast: Zachary Quinto, Lukas Gage, Judith Light, Simon Rex, Sebastian Aroyo and Audra McDonald

Credits: Directed by Rightor Doyle, scripted by Phoebe Fisher and Lukas Gage. A FilmNation/Sony release on Netflix.

Running time: 1:34