| laboratories-clinical | laboratories-dental | laboratory equipment manufacturers |
| laboratory supplies manufacturers | laboratory testing | labor lawyers |
| labor organizations | laminated bags | laminated packaging |
| 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 goods |
| leather goods stores | leather leather | leather products |
| 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 | linen supply |
| liquor | liquor retail | liquor store |
| lithographics | livestock | livestock auction |
| livestock dealer | loan brokers | loan correspondents |
| local bus charter service | local passenger transportation | local school |
| local transit | local trucking | local trucking with storage |
| locksmith | locksmith supplies | lodging |
| lodging places | logging | logging companies |
| loose leaf binders | lubricating grease | luggage |
| luggage goods stores | luggage wholesale manufacturers | lumber |
| lumber services | luxury car rental |
