- Sales & Marketing Consultant, Gardiner
- Sandwich Shop Restaurants, Gardiner
- Secondary Schools, Gardiner
- Security Investigative Services, Gardiner
- Security Services, Gardiner
- Septic Tank Installation & Repair, Gardiner - Septic Systems
- Septic Tank Pumping & Cleaning, Gardiner - Septic Systems
- Septic Tanks & Septic Systems Contractors, Gardiner - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shirts & T-Shirts, Gardiner
- Shopping & Shopping Services, Gardiner
- Snow Removal Services, Gardiner - Snow Plow Service
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- Social Services & Welfare, Gardiner
- Societies & Foundation Associations, Gardiner
- Sororities, Gardiner
- Special Interest Schools Or Instruction, Gardiner
- Specialty Stores, Gardiner
- Sporting Goods Stores, Gardiner
- State Government, Gardiner
- Steak House Restaurants, Gardiner
- Storm Doors & Windows, Gardiner
- Surveyor Services, Gardiner - Surveying Service
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