| S |
| Saddlery & Harness | 812 |
| Safe Deposit Box Rental | 812 |
| Safes & Vaults | 812 |
| Safes & Vaults-Opening & Repairing | 812 |
| Safety Consultants | 812 |
| Safety Equipment & Clothing | 812 |
| Sailmakers | 813 |
| Sales Counselors | 813 |
| Sales Organizations | 813 |
| Sales Promotion Service | 813 |
| Sales Training | 813 |
| Salt | 813 |
| Salvage-Marine | 813 |
| Sand & Gravel | 813 |
| Sand Pumping | 814 |
| Sandblasting | 814 |
| Sandblasting Equipment & Supplies | 814 |
| Sandwiches | 814 |
| Satellite Communications | 815 |
| Satellite Dishes-Television | 815 |
| Satellite Equipment & Systems | 815 |
| Satellite Equipment & Systems-Mfrs | 815 |
| Sauna Equipment & Supplies | 815 |
| Sausages | 815 |
| Savings & Loan Associations | 816 |
| Saws | 816 |
| Saws-Sharpening & Repairing | 816 |
| Scaffolding & Aerial Lifts | 816 |
| Scales | 816 |
| Scales-Renting | 816 |
| Scales-Repairing | 816 |
| Scanning Services & Equipment | 816 |
| School Development Programs | 816 |
| School Furniture & Equipment | 816 |
| School Information | 816 |
| School Supplies | 816 |
| Schools-Academic-Adult Education | 816 |
| Schools-Academic-Colleges & Universities | 818 |
| Schools-Academic-Preschool & Kindergartens | 822 |
| Schools-Academic-Secondary & Elementary | 823 |
| Schools-Academic-Special Education | 825 |
| Schools-Business & Vocational | 826 |
| Schools-Cooking | 826 |
| Schools-General Interest | 826 |
| Schools-Industrial & Technical & Trade | 826 |
| Schools-Medical & Dental Assistants & | 826 |
| Technicians |
| Schools-Parochial-Academic | 827 |
| Schools-Private | 827 |
| Schools-Religious Education | 827 |
| Scoreboards | 827 |
| Scrap Metals | 828 |
| Scrapbooks-Supplies, Service & Instruction | 828 |
| Screen Enclosures | 828 |
| Screen Printing | 828 |
| Screen Printing-Equipment & Supplies | 829 |
| Screens | 829 |
| Screens-Door & Window | 829 |
| Screens-Door & Window-Repairing | 829 |
| Screws | 829 |
| Sculptors | 829 |
| Seafood | 830 |
| Seafood-Whsle | 831 |
| Sealcoating | 831 |
| Seals-Notary & Corporation | 831 |