| 73240 | Saddle horses, rental or leasing of | |
| 71533 | Safe deposit services | |
| 71533 | Safekeeping services | |
| 73123 | Safes, office, rental or leasing of | |
| 91133 | Safety regulations, construction, development of | |
| 91133 | Safety regulations, construction, monitoring of | |
| 83115 | Safety standards, consulting services concerning | |
| 91133 | Safety standards, mining, development of | |
| 91133 | Safety standards, mining, monitoring of | |
| 54210 | Safety systems, railway track, general construction of | |
| 73240 | Sailboats, rental or leasing of | |
| 83620 | Sale of advertising space | |
| 83620 | Sale of advertising time | |
| 83114 | Sales management, consulting services concerning | |
| 72221 | Sales of apartment buildings and associated land, on a fee or contract basis | |
| 72121 | Sales of apartments and associated land | |
| 67510 | Sales of bus tickets | |
| 72121 | Sales of condominiums and associated land | |
| 72222 | Sales of factories and associated land, on a fee or contract basis | |
| 72221 | Sales of flats and associated land, on a fee or contract basis | |
| 71521 | Sales of government bonds | |
| 72121 | Sales of houses and associated land | |
| 72221 | Sales of houses and associated land, on a fee or contract basis | |
| 71610 | Sales of insurance | |
| 72230 | Sales of land, on a fee or contract basis | |
| 96920 | Sales of lottery tickets | |
| 71521 | Sales of mutual funds | |
| 72222 | Sales of non-residential buildings and associated land, on a fee or contract basis | |
| 72230 | Sales of non-residential land, on a fee or contract basis | |
| 72222 | Sales of office buildings and associated land, on a fee or contract basis | |
| 67811 | Sales of package tours, on a fee or contract basis | |
| 71610 | Sales of pension products | |
| 68113 | Sales of postage stamps | |
| 67400 | Sales of railway tickets | |
| 72221 | Sales of residential buildings and associated land, on a fee or contract basis | |
| 72230 | Sales of residential land, on a fee or contract basis | |
| 67811 | Sales of tourist lodging, on a fee or contract basis | |
| 67811 | Sales of travel tickets, on a fee or contract basis | |
| 72230 | Sales of vacant land, on a fee or contract basis | |
| 83690 | Sales promotion services (if no orders are received) | |