- Sand Gravel & Aggregate, Lewiston
- Sandwich Shop Restaurants, Lewiston
- Sawmill & Planing Mills, Lewiston
- Sawmill Supplies & Equipment Repair, Lewiston
- Septic Tank Installation & Repair, Lewiston - Septic Systems
- Septic Tank Pumping & Cleaning, Lewiston - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lewiston - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Lewiston
- Smoked Meat Restaurants, Lewiston
- Snacks & Desserts, Lewiston
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- Snowmobile Dealers, Lewiston - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Lewiston
- Societies & Foundation Associations, Lewiston
- Specialty Stores, Lewiston
- Sporting & Recreational Camps, Lewiston
- Sports Medicine, Lewiston - Doctors, Physicians & Surgeons
- Springs Automotive, Lewiston
- State Government, Lewiston
- Stone & Rock Quarry, Lewiston - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Stoves & Furnace Equipment, Lewiston - Fittings & Repair Parts
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