- Sand Gravel & Aggregate, Winthrop
- Secondary Schools, Winthrop
- Security & Surveillance System & Equipment, Winthrop
- Security Services, Winthrop
- Septic Tank Installation & Repair, Winthrop - Septic Systems
- Septic Tank Pumping & Cleaning, Winthrop - Septic Systems
- Septic Tanks & Septic Systems Contractors, Winthrop - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Winthrop - Wholesale, Dealers & Suppliers
- Septic Tanks & Systems Contractors & Designers, Winthrop
- Sewer & Drain Cleaning & Repair, Winthrop - Drain Cleaner & Installation Services
- Sheet Metal Contractors, Winthrop - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Winthrop
- Shirts & T-Shirts, Winthrop
- Shoe Repair & Shoeshine Parlors, Winthrop
- Shoe Repair Shops, Winthrop
- Shopping & Shopping Services, Winthrop
- Siding Contractors, Winthrop - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
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- Ski Centers, Winthrop
- Ski Equipment & Supplies Shops, Winthrop - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Ski Equipment Repair, Winthrop
- Ski Resorts, Winthrop
- Ski Shops - Equipment & Supplies Sales & Rental, Winthrop
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Winthrop
- Skin Care & Cosmetology Salons, Winthrop
- Skin Care Products & Treatments, Winthrop
- Snacks & Desserts, Winthrop
- Social Services & Welfare, Winthrop
- Specialty Animal Services, Winthrop
- Specialty Stores, Winthrop
- Sporting & Recreational Camps, Winthrop
- Sporting Goods Stores, Winthrop
- Sportswear Clothing Stores, Winthrop - Sports Clothes
- State Government, Winthrop
- Stone And Glass Products, Winthrop
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