- Safety Equipment & Supplies, Salem
- Sandwich Shop Restaurants, Salem
- Sanitation Consultants, Salem
- Satellite Dish Antennas & Equipment Dealers, Salem
- Satellite TV Service, Salem
- Savings Banks, Salem
- Sawmill & Planing Mills, Salem
- Sawmill Supplies & Equipment Repair, Salem
- Scrapbooks & Scrapbook Supplies, Salem
- Secondary Schools, Salem
- Security & Surveillance System & Equipment, Salem
- Security Brokers & Dealers, Salem
- Security 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
- Sewing & Yarn Stores & Supplies, Salem
- Shoe Store - More, Salem
- Shopping & Shopping Services, Salem
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- Siding Materials, Salem
- Signs, Salem
- Sinks & Sink Tops, Salem
- Snacks & Desserts, Salem
- Social Services & Welfare, Salem
- Societies & Foundation Associations, Salem
- Special Interest Schools Or Instruction, Salem
- Special Needs Transportation, Salem
- Specialty Animal Services, Salem
- Specialty Communication Companies & Services, Salem
- Specialty Stores, Salem
- Sporting Goods Equipment Rental, Salem
- Sporting Goods Stores, Salem
- State Government, Salem
- State Parks, Salem
- Stocks & Bond Brokers, Salem
- Submarine Sandwich Restaurants, Salem
- Substance Abuse Clinics, Salem - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Salem - Surveying Service
- Swimming Pools, Salem
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