- Sandwich Shop Restaurants, Memphis
- Satellite TV Service, Memphis
- Savings Banks, Memphis
- Sawmill & Planing Mills, Memphis
- Sawmill Supplies & Equipment Repair, Memphis
- Secondary Schools, Memphis
- Security Brokers & Dealers, Memphis
- Senior Citizens Service & Health Organizations, Memphis
- Sewing Machine Repair & Service, Memphis
- Sewing Machines, Equipment & Supplies, Memphis
- Sharpening Service, Memphis
- Sheriff's Department, Memphis
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- Shopping & Shopping Services, Memphis
- Small Appliances, Memphis
- Social Services & Welfare, Memphis
- Societies & Foundation Associations, Memphis
- Specialty Animal Services, Memphis
- Specialty Stores, Memphis
- Sporting Goods Stores, Memphis
- State Government, Memphis
- Steel & Metal Goods, Memphis - Steel Distributors
- Stock & Bond Brokers & Dealers, Memphis
- Stocks & Bond Brokers, Memphis
- Submarine Sandwich Restaurants, Memphis
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