- Sand Gravel & Aggregate, Salem
- Sandwich Shop Restaurants, Salem
- Satellite Dish Antennas & Equipment Dealers, Salem
- Schools For The Physically Challenged, Salem
- Screen Printing, Salem
- Secondary Schools, Salem
- Senior Citizens Information & Services, Salem
- Senior Citizens Service & Health Organizations, Salem
- Septic Tank Installation & Repair, Salem - Septic Systems
- Septic Tank Pumping & Cleaning, Salem - Septic Systems
- Septic Tanks & Septic Systems Contractors, Salem - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sheriff's Department, Salem
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- Shopping & Shopping Services, Salem
- Signs, Salem
- Social Services & Welfare, Salem
- Social Workers & Services, Salem
- Societies & Foundation Associations, Salem
- Special Education & Care, Salem
- Speciality Food Stores, Salem
- Specialty Animal Services, Salem
- Specialty Stores, Salem
- State Government, Salem
- Steel & Metal Goods, Salem - Steel Distributors
- Submarine Sandwich Restaurants, Salem
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