- Machine Shop & Tool Repair Service, Lewiston
- Machine Shop Rotary Surface Grinding, Lewiston - Tool Grinding & Sharpening
- Machine Tools , Lewiston
- Machinery, Supplies & Equipment - Business Production Related, Lewiston
- Machinery, Supplies & Equipment - Business Supplies Related, Lewiston
- Machinery, Supplies & Equipment - Construction & Contractor Related, Lewiston
- Magazine & Newspaper Stands, Lewiston - Dealers & Distributors
- Maintenance, Cleaning & Sanitation, Lewiston
- Major Appliances, Lewiston - Household & Kitchen
- Make Up & Cosmetics Application, Lewiston
- Malls & Shopping Centers, Lewiston
- Management Consultants & Services, Lewiston
- Mandarin Restaurants, Lewiston
- Manicurists & Pedicurists, Lewiston
- Manifold Business Forms Manufacturers, Lewiston
- Manufacturing, Lewiston
- Manufacturing Equipment & Supplies, Lewiston
- Manufacturing Products, Lewiston
- Marinas & Aquariums, Lewiston
- Marine Supplies & Equipment, Lewiston - Boat Supplies
- Marriage & Family Counselors, Lewiston
- Marriage & Family Counselors Information & Referrals, Lewiston
- Martial Arts & Self Defense Schools, Lewiston
- Masonry Contractors, Lewiston - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Lewiston
- Massage Therapists & Professional, Lewiston
- Massage Therapy, Lewiston
- Mastectomy Apparel, Forms, Prostheses & Supplies, Lewiston
- Meat Market, Wholesale & Products, Lewiston
- Meat Smoking & Curing Services, Lewiston
- Medical & Health Service Organizations, Lewiston
- Medical Billing Services, Lewiston
- Medical Supplies & Equipment, Lewiston
- Membership Sports & Recreation Clubs, Lewiston
- Mental Health Clinics, Lewiston - Treatment Centers
- Mental Health Specialists, Lewiston - Psychologist, Psychiatrist, Psychotherapist, etc
- Mental Retardation & Developmentally Disabled Services, Lewiston
- Metal Buildings, Lewiston - Kits, Homes, Steel Buildings, etc
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- Metal Ceilings, Lewiston
- Metal Products, Lewiston
- Metal Repair Service & Blacksmith, Lewiston - Iron Works
- Metal Specialties, Lewiston
- Methodist Church, Lewiston
- Mexican Restaurants, Lewiston
- Middle Eastern Restaurants, Lewiston
- Midwives, Lewiston
- Millwork Contractors, Lewiston
- Mirrors, Lewiston - Custom, Framed, Bathroom, Vanity & Wall Mirrors
- Miscellaneous Household Item Repair, Lewiston
- Miscellaneous Agriculture, Lewiston
- Miscellaneous Business Services, Lewiston
- Miscellaneous Commercial & Industrial Supplies & Equipment Rental & Leasing, Lewiston
- Miscellaneous Government, Lewiston
- Miscellaneous Manufacturing, Lewiston
- Miscellaneous Personal Services, Lewiston
- Miscellaneous Photographers, Lewiston
- Miscellaneous Professional, Lewiston
- Mobile Home Parks & Communities , Lewiston
- Modular & Mobile Homes For Sale, Lewiston - Manufactured Homes Sale & Service
- Molds, Lewiston
- Monuments, Tombstones, Markers & Memorials, Lewiston
- Mortgage Bankers & Correspondents, Lewiston
- Mortgages Commercial & Industrial, Lewiston
- Motion Picture & Television Production Services, Lewiston
- Motor Vehicle, Lewiston
- Motor Vehicle Rental & Leasing, Lewiston
- Motorcycle Driving School, Lewiston
- Motorcycle Parts, Accessories & Dealers, Lewiston
- Movie Theaters, Lewiston
- Moving Companies, Lewiston
- Moving Truck Rental , Lewiston
- Muffler Shop & Exhaust Systems, Lewiston
- Museums, Lewiston
- Music, Lewiston
- Musical Instruments & Equipment Stores, Lewiston
- Musical Instruments - Guitars, Lewiston
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