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Well in one episode Smithers injects drugs in his eyes to stop from being gay. So he's gay in every episode but that one.

(Smithers walks in with a girl)
Mr. Burns:Hello Smithers, nice to drop by, after my life was saved!
Smithers:Sir, you knew I was on a date.
Bart:Mr. Smithers, I thought you were.... uhh.... you know...
Smithers:Haha, no I'm straight, as long as I take these injections every 10 minutes.
(injects himself)
Smithers:I LOVE BOOBIES!