- Safes & Vaults
- Safety Equipment & Clothing
- Safety Training & Consultants
- Sailmakers & Sail Repairs
- Sales Training
- Salt
- Salvage
- Salvage & Surplus Goods
- Sample Cards & Books
- Sand & Gravel
- Sand & Gravel Handling Equipment
- Sand Finishing
- Sandblasting
- Sandblasting Equipment & Supplies
- Sandwiches & Subs
- Sanitary Products
- Sanitation Consultants
- Satcom Service
- Sauna Equipment & Supplies
- Sausage Making Equipment & Supplies
- Sausages
- Saw Sharpening & Repair
- Sawdust & Shavings
- Sawmill Equipment & Supplies
- Sawmills
- Saws
- Scalp Treatment & Products
- Scholarships Plans
- School Furniture & Equipment
- School Supplies
- Scientific & Technical Consultants
- Scientific Instruments
- Scoreboards
- Scrap Metals
- Scrap Plastics
- Scrapbooking
- Screen Printing
- Screen Printing Equipment & Supplies
- Screw Machines & Equipment
- Screws
- Sculpting Equipment & Supplies
- Sculptors
- Seafood & Fish Processing
- Seafood Restaurants
- Seat Manufacturers & Wholesalers
- Seat Slip Covers
- Seaweed Products
- Second-Hand Clothing
- Second-Hand Stores
- Secretary Services
- Security Alarm System Manufacturers & Wholesalers
- Security Alarm Systems
- Security Bars & Grilles
- Security Consultants
- Security Control Systems & Equipment
- Seed & Grain Cleaning
- Seeds & Bulbs
- Self-Defense & Martial Arts Equipment
- Self-Storage
- Seminars & Workshops
- Senior Citizen Services & centres
- Separators
- Septic Tank Cleaning
- Septic Tank Design
- Septic Tank Installation & Repair
- Septic Tank Manufacturers & Wholesalers
- Service Station Equipment
- Sewage Disposal Systems
- Sewage Treatment Systems & Equipment
- Sewer Cleaning Equipment & Service
- Sewer Contractors
- Sewer Line Inspection
- Sewer Pipes
- Sewing Contractors
- Sewing Courses & Schools
- Sewing Machine Manufacturers & Wholesalers
- Sewing Machine Stores
- Sewing Machine Supplies & Attachments
- Sewing Supplies
- Sex Shops
- Sex Therapists
- Sexual Abuse Recovery Services
- Sharpening Service
- Sheepskin Specialties
- Sheet Metal Work
- Sheet Metal Working Equipment & Supplies
- Sheet Music
- Shelving
- Shiatsu
- Ship Brokers
- Ship Building & Repairing
- Ship Chandlers
- Shipping Room Equipment & Supplies
- Shock Absorbers
- Shoe Manufacturers & Wholesalers
- Shoe Repair
- Shoe Stores
- Shoe Supplies & Findings
- Shooting Ranges
- Shoplifting Prevention Systems
- Shopping Carts & Baskets
- Shopping Centres & Malls
- Shopping Mall Management & leasing
- Shoring
- Shotcrete
- Shower Enclosures & Doors
- Shutters
- Siding Contractors
- Siding Materials
- Sifting & Screening Equipment & Service
- Sightseeing Guides & Tours
- Sign Equipment & Supplies
- Sign Installation
- Sign Lettering
- Sign Maintenance & Repair
- Signalization Systems
- Signs
- Silk Fabrics
- Silos
- Silver Recovery
- Silverware
- Singing Lessons & Schools
- Skate Sharpening & Repair
- Skateboards
- Skating Instruction & Clubs
- Ski Equipment Manufacturers & Wholesalers
- Ski Equipment Rental
- Ski Equipment Repair
- Ski Equipment Stores
- Ski Lessons & Clubs
- Ski Lift & Tow Equipment
- Ski Resorts & Centres
- Skin Care Products & Treatments
- Skydiving Lessons & Equipment
- Skylights
- Slate
- Slaughterhouses
- Sleigh Rides
- Sliding & Rolling Doors
- Slings
- Slitting & Cutting Services
- Small Home Appliance Stores
- Smoke Shops
- Smoke Stacks
- Smokers' Article Manufacturers & Wholesalers
- Smokers' Information & Treatment Centres
- Snorkelling Equipment & Supplies
- Snow Blowers
- Snow Making & Melting Machines
- Snow Plowing & Clearing Services
- Snow Removal
- Snow Removal Equipment
- Snow Slides
- Snowboards
- Snowmobile Equipment & Accessories
- Snowmobiles
- Soaps & Detergents
- Soccer Clubs & Lessons
- Social & Human Service Organizations
- Social Workers
- Sod & Sodding Service
- Soil Testing
- Solar Energy Systems & Equipment
- Solar Heating Systems
- Solder
- Solvents
- Sound Systems & Equipment
- Soundproofing
- Souvenirs
- Space Planning Consultants
- Spanish Restaurants
- Speaker Services
- Special Purpose Academic Schools
- Special Purpose Courses & Schools
- Specialty Bags
- Speech-Language Pathologists
- Speed Reducers
- Speedometers
- Spices & Sauces
- Spill Cleanup
- Spindles
- Spirit & Liquor Stores
- Spools
- Sport Clubs & Organizations
- Sporting Goods Manufacturers & Wholesalers
- Sporting Goods Repair
- Sporting Goods Stores
- Sports Cards & Memorabilia
- Sports Medicine
- Sports Tour Organization & Promotion
- Sportswear Manufacturers & Wholesalers
- Sportswear Stores
- Sportswear Stores
- Spraying Equipment
- Springs Manufacturers & Distributors
- Squash Courts
- Stables
- Stainless Steel
- Stair Builders
- Stair Equipment
- Stair Lifts
- Stamps For Collectors
- Stationery
- Statisticians & Statistical Service
- Steakhouses
- Steam Bath Equipment & Supplies
- Steam Systems
- Steamship Agencies
- Steamship Companies
- Steel & Metal Doors
- Steel Distributors & Warehouses
- Steel Erectors
- Steel Fabricators
- Steel Flame Cutting
- Steel Mills
- Steel Processing
- Steel Processing & Fabricating Equipment
- Steel Reinforcement Placers
- Steel Reinforcement Supplies
- Steel Rule Dies
- Steeplejacks
- Stencils & Stencilling Supplies
- Stereo Equipment Manufacturers & Wholesalers
- Stereo Equipment Sales & Services
- Stevedore Contractors
- Stock & Bond Brokers
- Stock Markets
- Stock Photos
- Stock Quote Systems
- Stonework Contractors
- Storage Battery Dealers
- Storage Battery Manufacturers & Wholesalers
- Storage Sheds
- Store Fixtures
- Store Fronts
- Storm Windows & Doors
- Stove & Cooktop Parts
- Stove Manufacturers & Wholesalers
- Strainers
- Strapping Equipment
- Street Cleaning
- Street Lighting Standards & Equipment
- Stress Management Counseling
- Structural & Block Glass
- Structural & Framing Timber
- Structural Engineers
- Structural Steel Detailers
- Structural Stress Relief
- Stucco Contractors
- Stucco Manufacturers & Distributors
- Subway & Bus Advertising
- Sugar Refiners
- Sugar Shacks
- Suicide Distress Centres
- Sunglasses
- Surety & Fidelity Bonds
- Surf Shops
- Surgical Equipment & Supplies
- Survey Technicians
- Surveying Engineers
- Surveying Instruments & Supplies
- Surveys
- Sushi & Japanese Restaurants
- Sweaters
- Swimming Lessons
- Swimming Pool Contractors & Dealers
- Swimming Pool Enclosures
- Swimming Pool Maintenance
- Swimming Pool Manufacturers & Distributors
- Swimming Pool Supplies & Equipment
- Synagogues