- Laboratories Dental, Sandpoint
- Laboratories Medical, Sandpoint
- Land Planning Services, Sandpoint
- Land Surveyor, Sandpoint - Land Surveying Services
- Landscape Contractors & Designers, Sandpoint
- Landscape Design & Installation, Sandpoint
- Landscape Garden Services, Sandpoint
- Landscaping, Sandpoint
- Landscaping Materials & Supplies, Sandpoint
- Late Night Restaurants, Sandpoint
- Laundry Self Service, Sandpoint
- Lawn & Garden Equipment & Supplies, Sandpoint
- Lawn & Garden Services, Sandpoint
- Lawn & Garden Sprinkler Systems, Sandpoint
- Lawn Hydroseeding, Sandpoint
- Lawn Maintenance Services, Sandpoint
- Lawn Mowers & Power Equipment, Sandpoint
- Lawyers & Attorneys, Sandpoint
- Legal & Tax Services, Sandpoint
- Legal Professionals, Sandpoint
- Libraries, Sandpoint
- Licensed Counselors, Sandpoint
- Life Insurance, Sandpoint
- Lighting Consultants & Designers, Sandpoint
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- Lighting Fixtures & Equipment, Sandpoint
- Lions Clubs, Sandpoint
- Liquor Stores, Sandpoint
- Live Theaters, Sandpoint
- Livestock, Sandpoint
- Loans Personal, Sandpoint
- Loans Title Services, Sandpoint
- Local & Short Haul Trucking Companies, Sandpoint
- Locks, Sandpoint
- Locksmiths, Sandpoint - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sandpoint
- Lodging, Sandpoint
- Lodging Services, Sandpoint
- Log & Lumber Hauling, Sandpoint
- Log Furniture, Sandpoint
- Log Homes - Log Cabins Builders, Sandpoint - Building Contractors
- Loggers, Sandpoint
- Long Haul Trucking Companies, Sandpoint
- Lottery Game Retailers, Sandpoint
- Luggage & Accessories , Sandpoint
- Lumber & Lumber Products, Sandpoint
- Lumber & Lumber Products, Sandpoint
- Lumber Companies, Sandpoint - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Sandpoint
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