| label paper | labels-paper manufacturers | laboratories-dental |
| laboratory testing | labor lawyers | labor organizations |
| lace fabric mills | laminated bags | laminated paper |
| laminated plastic plate | laminated plastic sheet | land conservation |
| landscape counseling | landscape planning | land surveyors |
| language school | lapidary work | laser dentistry |
| lathe cut rubber goods | lathe cut rubber goods manufacturer | laundries industrial |
| laundry | laundry commercial | laundry self service |
| lawn service | lawyer | lead pencils |
| leather finishing | leather gloves | leather goods |
| leather goods stores | leather leather | leather products |
| leather tanning | legal counsel | legal prosecution |
| legal services | legislative body | legislative combined |
| 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 | liquefied petroleum gas dealers |
| liquor | liquor retail | liquor store |
| lithographics | livestock services | loan brokers |
| loan correspondents | local passenger transportation | local transit |
| local trucking | local trucking with storage | locksmith |
| locksmith equipment supplies | locksmith supplies | lodging |
| lodging places | logging | loose leaf binders |
| lubricating grease | lubricating greases manufacturers | lubricating oils manufacturers |
| luggage | luggage goods stores | luggage wholesale manufacturers |
| lumber | lumber services | lumber treating |
| luxury car rental |
