- Sales Promotion Service, Milbank
- Sand Gravel & Aggregate, Milbank
- Sandwich Shop Restaurants, Milbank
- Savings Banks, Milbank
- Sawmill, Paper & Woodworking Supplies, Machinery & Equipment, Milbank
- Scrap & Waste Materials, Milbank
- Screen Printing, Milbank
- Secondary Schools, Milbank
- Security Brokers & Dealers, Milbank
- Seed & Grain Cleaning, Milbank
- Seeds & Bulbs Wholesale & Growers, Milbank
- Shopping & Shopping Services, Milbank
- Siding Contractors, Milbank - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
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- Signs, Milbank
- Small Appliances, Milbank
- Small Business & Office Equipment Repair Services, Milbank
- Snowmobile Dealers, Milbank - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Milbank
- Specialty Animal Services, Milbank
- Specialty Communication Companies & Services, Milbank
- Specialty Stores, Milbank
- Steel Erection Contractors, Milbank - Steel Erectors
- Stocks & Bond Brokers, Milbank
- Stone, Milbank
- Submarine Sandwich Restaurants, Milbank
- Surveyor Services, Milbank - Surveying Service
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