- Sailboat Charter & Rental, Ponderay
- Salvage Yards, Junk Yards & Wrecker Service, Ponderay
- Sandwich Shop Restaurants, Ponderay
- Savings & Loan Associations, Ponderay
- Savings Banks, Ponderay
- Sawmill & Planing Mills, Ponderay
- Sawmill Supplies & Equipment Repair, Ponderay
- Sawmill, Paper & Woodworking Supplies, Machinery & Equipment, Ponderay
- Scanning Service, Ponderay
- Scrap & Waste Materials, Ponderay
- Secondary Schools, Ponderay
- Seeds & Bulbs Wholesale & Growers, Ponderay
- Septic Tanks & Systems, Ponderay - Wholesale, Dealers & Suppliers
- Sewing & Yarn Stores & Supplies, Ponderay
- Sewing Machine Repair & Service, Ponderay
- Sewing Machines, Equipment & Supplies, Ponderay
- Sheet Metal Contractors, Ponderay - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Ponderay
- Shoe Stores, Ponderay - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Ponderay
- Ski Equipment Repair, Ponderay
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- Ski Shops - Equipment & Supplies Sales & Rental, Ponderay
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Ponderay
- Small Appliances, Ponderay
- Snow Removal Services, Ponderay - Snow Plow Service
- Snowmobile Dealers, Ponderay - Parts, Gear, Clothing & Accessories
- Snowmobile Equipment & Supplies, Ponderay
- Social Services & Welfare, Ponderay
- Societies & Foundation Associations, Ponderay
- Sod & Sodding Service, Ponderay
- Special Events & Party Supply Rental, Ponderay
- Special Interest Schools Or Instruction, Ponderay
- Specialty Animal Services, Ponderay
- Specialty Stores, Ponderay
- Sporting Goods Equipment Rental, Ponderay
- Sporting Goods Stores, Ponderay
- Stamp Collecting & Coin Dealers , Ponderay
- Stationery & Office Supplies, Ponderay
- Steel & Metal Goods, Ponderay - Steel Distributors
- Stitching Services, Ponderay
- Survival Equipment & Supplies, Ponderay
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