| 7513 | Land management agencies, government | |
| 2921 | Land preparation machinery, agricultural, manufacturing | |
| 5150 | Land preparation machinery, agricultural, wholesale | |
| 4510 | Land reclamation contractor | |
| 7513 | Land redevelopment agencies, government | |
| 7010 | Land servicing (hydro, sewer and water), land development | |
| 7010 | Land subdividing services, land development | |
| 8030 | Land surveying institutes | |
| 7421 | Land surveying services (except geophysical) | |
| 7421 | Land surveying services, geophysical | |
| 7421 | Land use designing services | |
| 7421 | Land use planning services | |
| 9000 | Landfill, garbage disposal | |
| 4520 | Landing field construction | |
| 2811 | Landing mats, aircraft, metal, manufacturing | |
| 3530 | Landing skis and tracks, aircraft, manufacturing | |
| 7523 | Landlord-tenant courts | |
| 7020 | Landman (mineral rights acquisition agent) | |
| 7421 | Landscape architects, offices of | |
| 7421 | Landscape architectural services | |
| 0140 | Landscape construction | |
| 7421 | Landscape consulting | |
| 0140 | Landscape contractors | |
| 7421 | Landscape design services | |
| 7421 | Landscape planning services | |
| 0140 | Landscape services | |
| 0140 | Landscaping services | |
| 7499 | Language interpretation services | |
| 7320 | Language research and development services | |
| 8090 | Language schools | |
| 7499 | Language sign services | |
| 7499 | Language translation services | |
| 3150 | Lanterns, electric, gas, carbide, kerosene, and gasoline, manufacturing | |
| 3150 | Lanterns, kerosene, manufacturing | |
| 5139 | Lapel pins, wholesale | |
| 5150 | Lapidary equipment, wholesale | |
| 5239 | Lapidary supplies, retail | |
| 3691 | Lapidary work | |
| 3000 | Laptop computers, manufacturing | |
| 1511 | Lard, made from purchased fat | |