| laboratories-dental | laboratory equipment manufacturers | laboratory supplies manufacturers |
| laboratory testing | labor lawyers | labor organizations |
| laminated paper | land conservation | landscape counseling |
| landscape planning | land surveyors | language school |
| lapidary work | laser dentistry | laundry |
| laundry commercial | laundry self service | lawn service |
| lawyer | lead pencils | leather gloves |
| leather goods | leather goods stores | leather leather |
| leather products | legal counsel | legal prosecution |
| legal services | legislative body | legislative government |
| library | life insurance | lighting equipment |
| lighting fixture parts | lighting fixtures-supplies manufacturers | lighting fixtures parts manufacturers |
| lighting fixtures supplies | lime | line-haul operating |
| linen supply | liquor | liquor retail |
| liquor store | lithographics | livestock |
| loan brokers | loan correspondents | local passenger transportation |
| local transit | local trucking | local trucking with storage |
| locksmith | locksmith supplies | lodging |
| lodging places | logging | logging companies |
| loose leaf binders | lubricating grease | lubricating greases manufacturers |
| lubricating oils manufacturers | luggage | luggage goods stores |
| luggage wholesale manufacturers | lumber | lumber services |
| luxury car rental |
