- Salvation Army, Nelson
- Sandwich Shop Restaurants, Nelson
- Satellite & Cable TV Equipment & Systems Repair & Service, Nelson
- Sawmill & Planing Mills, Nelson
- Sawmill Supplies & Equipment Repair, Nelson
- Scientific & Laboratory Equipment & Instruments, Nelson
- Screen Printing, Nelson
- Seafood Restaurants, Nelson
- Secondary Schools, Nelson
- Secretarial & Court Reporting Services, Nelson
- Security & Commodity Exchanges, Nelson
- Security Alarm Systems - Home & Business, Nelson
- Security Brokers & Dealers, Nelson
- Security Control Systems & Monitoring, Nelson - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Nelson
- Senior Citizens Information & Services, Nelson
- Senior Citizens Service & Health Organizations, Nelson
- Septic Systems Installation & Repair, Nelson
- Septic Tank Pumping & Cleaning, Nelson - Septic Systems
- Septic Tanks & Septic Systems Contractors, Nelson - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Service Establishment Supplies & Equipment, Nelson
- Sewer & Drain Cleaning & Repair, Nelson - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, Nelson
- Sewing Contractors, Nelson
- Sheet Metal, Nelson
- Sheet Metal Contractors, Nelson - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Nelson
- Sheet Metal Work - Aluminum, Tin, Stainless Steel, etc, Nelson - Sheet Metal Products
- Shingles & Shakes, Nelson
- Shingles & Shakes Manufacturers, Nelson
- Shirts & T-Shirts, Nelson
- Shoe Repair Shops, Nelson
- Shoe Stores, Nelson - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Nelson
- Signs, Nelson
- Skateboards & Equipment Shops, Nelson - Skateboarding Supplies
- Skating Rink & Hockey Operation Services, Nelson
- Ski Centers, Nelson
- Ski Equipment & Supplies Shops, Nelson - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
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- Ski Resorts, Nelson
- Skin Care & Cosmetology Salons, Nelson
- Skin Care Products & Treatments, Nelson
- Sleds, Snowboards & Snowshoes Shops, Nelson - Snow Sleds, Toboggans, Helmets, Boots, Goggles, Clothing, Gear & More
- Small Appliances, Nelson
- Snack Foods, Nelson
- Snowmobile Dealers, Nelson - Parts, Gear, Clothing & Accessories
- Soccer Clubs, Nelson
- Social Clubs & Organizations, Nelson
- Social Services & Welfare, Nelson
- Societies & Foundation Associations, Nelson
- Solar Equipment, Nelson
- Sound Systems, Microphones & Equipment, Nelson
- Special Events & Party Supply Rental, Nelson
- Special Events Photographers, Nelson
- Special Interest Schools Or Instruction, Nelson
- Specialty Animal Services, Nelson
- Specialty Stores, Nelson
- Specialty Vehicle Rental & Leasing, Nelson
- Speech & Hearing Specialists, Nelson
- Sporting Goods Stores, Nelson
- Sports & Recreational Services, Nelson
- Sprinkler Alarm Systems, Nelson - Fire Sprinkler Systems
- Staffing & Support Services, Nelson
- State Government, Nelson
- State Highway Patrol, Nelson
- State Law Enforcement, Nelson
- Steak House Restaurants, Nelson
- Steel & Metal Goods, Nelson - Steel Distributors
- Steel Manufacturers, Nelson
- Stereo, Audio & Video Equipment Dealers & Stores, Nelson
- Stock & Bond Brokers & Dealers, Nelson
- Stocks & Bond Brokers, Nelson
- Stoves & Furnace Equipment, Nelson - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Nelson
- Support Services, Nelson
- Surveyor Services, Nelson - Surveying Service
- Sushi Restaurants, Nelson
- Swimming Pools, Nelson
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