- Sand Gravel & Aggregate, Salem
- Sandwich Shop Restaurants, Salem
- Scrap & Waste Materials, Salem
- Searchers Of Records, Salem
- Secondary Schools, Salem
- Security & Surveillance System & Equipment, Salem
- Security Services, Salem
- Senators Elected, Salem
- Senior Citizens Service & Health Organizations, Salem
- Septic Tank Pumping & Cleaning, Salem - Septic Systems
- Septic Tanks & Systems, Salem - Wholesale, Dealers & Suppliers
- Sewer & Drain Cleaning & Repair, Salem - Drain Cleaner & Installation Services
- Shopping & Shopping Services, Salem
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- Siding Contractors, Salem - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snacks & Desserts, Salem
- Social Services & Welfare, Salem
- Special Education & Care, Salem
- Specialty Animal Services, Salem
- Specialty Stores, Salem
- Sporting Goods Stores, Salem
- Staffing & Support Services, Salem
- State Administrative Agencies, Salem
- State Government, Salem
- Sterilizing Services, Salem
- Stevedoring Contractors, Salem
- Swimming Pools, Salem
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