- Sale/installation/maintenance services for car navigation systems
- Safe custody services
- Safety and compliance engineering design
- Safety net programs (e.g. unemployment insurance, food stamps)
- Sailboat Leasing
- Sailboat Rental
- Sale of outdoor toys in specialised stores
- Sale of Automobile Tires and Wheels
- Sale of Automotive Body Parts
- Sale of boat parts
- Sale of construction toys in specialised stores
- Sale of herbal health food products in specialty stores
- Sale of action figures in specialised stores
- Sale of ATVs (All-terrain vehicles)
- Sale of bike parts
- Sale of caravans
- Sale of carpets and rugs in specialised stores
- Sale of cars
- Sale of Live Animals
- Sale of motor homes
- Sale of organic health food products in specialty stores
- Sale of scooters
- Sale of semi-trailers
- Sale of textbooks and educational material in specialised stores
- Sale of Textile Raw Materials
- Sale of trailers
- Sale of tablecloths and napkins in specialised stores
- Salvaging of Electronic Waste
- Same-Day Courier Services
- Sand Casting Process
- Sand Lime Brick Manufacturing
- Sandblasting and Engraving Services
- Satellite and Cable Television Programming Distributors
- Satellite Technology & Equipment Manufacturing
- Saw Filing and Maintenance
- Sawing and Planing of Wood Products
- Sawmills and Wood Preservation
- Scanning and Digitization of Documents
- Scenic Design & Construction
- Scheduled passenger airline service
- School Administration and Management Consulting Services
- School bus services
- Science Museums
- Scrap metals and alloys wholesaling
- Screen Printed Nameplates & Logos
- Screw press forgings
- Seafood Processors and Wholesalers
- Seafood Product Preparation and Packaging
- Seamless Gutters/Downspouts Installation
- Search Engines
- Second-hand furniture stores
- Second-hand sporting goods stores
- Secondary Education
- Secondhand Clothing Retailers
- Security and Surveillance Services
- Security Consulting and Training
- Security guard/patrol services
- Security Guards
- Security and safety services for arts facilities
- Security Services
- Security Services for Passengers at Railway Stations
- Security System Installation and Monitoring Services
- Security Systems Installation and Maintenance
- Seed Cleaning and Grading
- Seed Drying
- Seed Packing
- Seed Priming
- Seed Sorting
- Seedling Production in Controlled Environments
- Segway Rental
- Self-Publishing Services
- Selling of processed and packaged peat
- Selling of Wool and Hair from Sheep/Goats
- Senior Activity Centers
- SEO (Search Engine Optimization) Management & Consulting
- Septic Tank Maintenance and Repairs
- Servicing/Maintenance/Repair services for steam generators
- Setup Services for Conferences and Exhibitions
- Sewage cleanup and disposal services
- Sewage Treatment Plants
- Sewage Treatment Plants and Sewer Systems Constructions
- Sewerage
- Sewerage & Drainage Systems Installation
- Sewerage Inspection & Testing
- Sewing, Embroidery and Tailoring Services for Textiles
- Sewing, Knitting, and Tailoring Services
- Shaping of Building Stone
- Shearing
- Shearing of Sheep/Goats
- Shearing of Wool
- Shearing Services
- Sheet Metal Roof Installation
- Ship Outfitting and Fitting Out
- Ship repair and maintenance
- Ship repairs
- Ship to Shore Cargo Transfer Equipment and Services
- Shipbuilding
- Shipping and fulfillment services
- Shoe Repair
- Shop Fitting/Furniture Manufacturing
- Short-Term Leasing
- Short-term truck rental
- Sightseeing Boat Operators
- Sightseeing Flights Services
- Sightseeing Tours
- Simultaneous Interpreting Services
- Single family dwellings
- Single-Family Home Construction
- Site Analysis & Feasibility Studies Landscape Restoration & Conservation Services
- Site Preparation Contractors Steel Erection Companies Underground Utility Construction
- Ski lessons and instruction services
- Skilled Nursing Care
- Skim Coating
- Skincare Products Retail
- Slaughtering of Poultry
- Slaughtering of Swine
- Small Business Loans
- Small Domestic Appliances
- Small Engine Repair
- Smartphone Repair
- Smoked Fish Processing
- Soap and other detergent manufacturing
- Social and cultural exchange programs
- Social assistance activities related to health care
- Social assistance services
- Social Clubs
- Social Event Catering
- Social Media Consultants/Strategists
- Social Media Marketing (SMM) Companies
- Social Media Outreach and Management
- Social Media Platforms
- Social Science Consulting Services
- Social Sciences Research and Development
- Social Security Administration
- Social Welfare Programs
- Soffit & Fascia Installation/Repair
- Soft Drink & Juice Serving
- Software Development
- Software Development Companies
- Software Development and Integration Consulting Services
- Software Solutions for Social Sciences and Humanities
- Soil Preparation
- Soil Preparation and Maintenance Services
- Soil Preparation and Nutrient Management in Greenhouses
- Soil Preparation Services
- Soil Testing and Analysis Services
- Solar Energy Systems Design, Installation & Maintenance
- Solar, Wind, Hydroelectricity Production
- Sorghum Growing
- Sound Editing & Mixing Services
- Sound & Lighting Systems Rental
- Sound Recording
- Soundproofing and Acoustic Treatment Installations
- Soybean Farming
- Space exploration
- Space Planning and Design Services
- Spearfishing
- Special collections curation activities
- Special Collections Management
- Special Education
- Special Education Centers
- Special Effects Production Services
- Special Interest Groups
- Special Needs Education
- Special Occasion Catering
- Special purpose metalworking machinery
- Special purpose packaging machines
- Specialised construction works (non-building) such as tunnels, bridges, roads, etc.
- Specialised Foundation Construction
- Specialized Dietary Meal Preparation Services
- Specialized driving services for special education classes
- Specialized education (music, sports, etc.)
- Specialized Equipment Rental for Non-Hazardous Waste Management
- Specialized housing for disabled persons
- Specialized oil and gas well services
- Specialized Vehicle Modifications and Equipment Installation for Ambulances
- Specialty Alcoholic Beverage Stores
- Specialty and health food stores
- Specialty Clothing and Apparel Shops
- Specialty food and beverage stores
- Specialty food retailers
- Specialty Food Shops (e.g. Fish Markets)
- Specialty Item Delivery Services (i.e. art, antiques, etc.)
- Spectator sports events (excluding professional teams)
- Speech Language Pathology, Physical Therapy, and Audiology services
- Spinforming Processes
- Spinning
- Spinning of Textile Fibres
- Sport Boat Repair
- Sporting Events Management
- Sporting goods manufacturing
- Sporting Goods, Outdoor Equipment, Toys & Hobbies sales Artwork & Collectibles sales Office Supplies & Stationery sales
- Sporting Goods Stores
- Sports & Action Photography
- Sports Activities:
- Sports and Fitness Facilities
- Sports and Outdoor Activities Guides
- Sports apparel and equipment sales
- Sports Bars
- Sports Betting
- Sports betting and fantasy leagues
- Sports clubs, venues and promoters
- Sports Radio Broadcasting
- Sports team travel logistics services
- Spray Foam Insulation
- Steel Casting
- Steel Sand Casting
- Stock photography services
- Stock trading
- Stone Cutting
- Storage and Back-up Solutions for Computer Media
- Storage and Distribution of Finished Products
- Storage, Curing, and Smoking of Meat
- Storage and distribution of uranium and thorium ores
- Storage of Oil and Natural Gas
- Storage Solutions
- Storage Solutions and Warehousing Services
- Storage and Transportation of Gaseous Fuels
- Storage and warehousing services
- Strategic Management Consulting
- Strategic Planning Consulting
- Street food vendors
- Stripping of non-salvageable parts
- Structural Steel Demolition Services
- Structured Finance Advisory Services
- Stud Stock Services
- Student Housing Lettings
- Sturgeon Cultivation
- Substance Abuse Help/Support Services
- Substance abuse treatment centers for adults
- Substance Abuse Treatment Programs
- Suburban Transit Systems
- Sugar cane milling
- Supplemental Educational Programs
- Supply and distribution of industrial machinery
- Supply and installation of wiring systems accessories
- Supply Chain & Logistics Management
- Supply and Distribution of Railway Parts
- Supply of surface water
- Supply of Safety Equipment to Motorsports Competitions
- Supplying materials for roadworks
- Support Activities for Mining
- Support Groups
- Support Groups and Counseling Centers for At-Risk Individuals
- Support Services
- Support services for disabled persons
- Supportive housing programs for the elderly with disabilities
- Surface Hard Coal Mining
- Surveying and Mapping
- Survivor's benefits
- Sustainability Consulting Services
- Swimming and Water Sports Facilities
- Swimming Pool Installation & Maintenance Services
- Swine Breeding and Genetics
- Swine Housing and Equipment
- Syndication of Television Programming
- Synthetic Fibre Agents
- Synthetic Rope Manufacture
- System Integration
- Systems Analysis and Design Services
- Systems analysis and programming activities Business process outsourcing (BPO) activities