- Sand Gravel & Aggregate, Wabasha
- Sandwich Shop Restaurants, Wabasha
- Secondary Schools, Wabasha
- Security Brokers & Dealers, Wabasha
- Septic Tank Pumping & Cleaning, Wabasha - Septic Systems
- Sheet Metal Contractors, Wabasha - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Wabasha
- Shopping & Shopping Services, Wabasha
- Ski Centers, Wabasha
- Ski Resorts, Wabasha
- Snacks & Desserts, Wabasha
- Snowmobile Repair, Parts, Sales & Service, Wabasha
- Social Services & Welfare, Wabasha
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- Societies & Foundation Associations, Wabasha
- Soil Preparation Services, Wabasha
- Soil Services, Wabasha
- Specialty Stores, Wabasha
- Specialty Vehicle Rental & Leasing, Wabasha
- Sporting Goods Equipment Rental, Wabasha
- Sports & Recreational Services, Wabasha
- Stock & Bond Brokers & Dealers, Wabasha
- Stocks & Bond Brokers, Wabasha
- Substance Abuse Clinics, Wabasha - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Wabasha - Surveying Service
- Swimming Pools, Wabasha
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