- Sandwich Shop Restaurants, Jay
- Satellite TV Service, Jay
- Savings & Loan Associations, Jay
- Savings Banks, Jay
- Sawmill & Planing Mills, Jay
- Sawmill Supplies & Equipment Repair, Jay
- Secondary Schools, Jay
- Security Guard & Patrol Service, Jay - Bodyguard, Guard Dogs, Etc
- Security Services, Jay
- Senior Citizens Information & Services, Jay
- Senior Citizens Service & Health Organizations, Jay
- Sewing & Yarn Stores & Supplies, Jay
- Sheriff's Department, Jay
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- Shipping Service, Jay
- Shirts & T-Shirts, Jay
- Shopping & Shopping Services, Jay
- Snacks & Desserts, Jay
- Social Services & Welfare, Jay
- Specialty Stores, Jay
- Sporting Goods Stores, Jay
- Staffing & Support Services, Jay
- State Government, Jay
- State Parks, Jay
- Stoves & Furnace Equipment, Jay - Fittings & Repair Parts
- Substance Abuse Clinics, Jay - Alcoholism, Addiction & Drug Abuse Treatment Centers
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