- Sandwich Shop Restaurants, Mercersburg
- Scaffolding & Aerial Lifts, Mercersburg
- Screen Printing, Mercersburg
- Secondary Schools, Mercersburg
- Seeds & Bulbs Wholesale & Growers, Mercersburg
- Sewer & Drain Cleaning & Repair, Mercersburg - Drain Cleaner & Installation Services
- Sewer Companies, Mercersburg
- Shelving & Shelves, Mercersburg - Metal, Steel, Wire & Glass Shelving Units & Storage - Wall Shelves
- Shopping & Shopping Services, Mercersburg
- Signs, Mercersburg
- Ski Centers, Mercersburg
- Ski Resorts, Mercersburg
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- Snacks & Desserts, Mercersburg
- Social Services & Welfare, Mercersburg
- Societies & Foundation Associations, Mercersburg
- Speciality Food Stores, Mercersburg
- Specialty Animal Services, Mercersburg
- Specialty Stores, Mercersburg
- Sporting Goods Stores, Mercersburg
- Staffing & Support Services, Mercersburg
- Stainless Steel, Mercersburg
- State Government, Mercersburg
- Steel & Metal Goods, Mercersburg - Steel Distributors
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