| 3610 | Living room chairs, upholstered, manufacturing | |
| 5233 | Living room furniture, retail | |
| 3610 | Living room furniture, upholstered on wood frames (except convertible beds), manufacturing | |
| 5139 | Living room furniture, wholesale | |
| 3610 | Living room furniture, wood, manufacturing | |
| 0122 | Llama production | |
| 3210 | Loaded computer boards, manufacturing | |
| 2924 | Loaders, shovel, manufacturing | |
| 5150 | Loaders, wholesale | |
| 2927 | Loading and assembling bombs | |
| 6301 | Loading and unloading rail freight cars | |
| 6301 | Loading and unloading ships or boats | |
| 2924 | Loading machines, underground mining type, manufacturing | |
| 3210 | Loading of electronic components onto circuit boards | |
| 3210 | Loading printed circuit boards | |
| 6301 | Loading service, aircraft | |
| 4520 | Loading station construction, mine, general contractors | |
| 6719 | Loan brokerages | |
| 6719 | Loan brokers' or agents' (i.e., independent), offices | |
| 6592 | Loan companies (i.e., unsecured cash loans to personal, student, consumer) | |
| 6592 | Loan correspondents | |
| 6592 | Loan institutions, general and industrial | |
| 7414 | Lobbying services | |
| 7414 | Lobbyists, offices of | |
| 1512 | Lobster cannery | |
| 0500 | Lobster catching | |
| 0500 | Lobster pound operation | |
| 2029 | Lobster traps, wood, manufacturing | |
| 5122 | Lobsters, fresh or frozen (except frozen packaged), wholesale | |
| 6021 | Local and suburban transit systems, mixed mode | |
| 3220 | Local area network (LAN) communication equipment (e.g., bridges, gateways, routers), manufacturing | |
| 7210 | Local area network (LAN) systems design services | |
| 7210 | Local area network (LAN) systems integrators | |
| 6021 | Local bus service | |
| 6412 | Local delivery service, small parcels | |
| 7511 | Local improvement taxes, local administration | |
| 6412 | Local messenger service | |
| 9192 | Local political organization | |
| 6420 | Local telephone carrier (except wireless) | |
| 6021 | Local transit system operation | |