| laboratories-clinical | laboratories-dental | laboratory equipment manufacturers |
| laboratory supplies manufacturers | laboratory testing | labor lawyers |
| labor organizations | laminated bags | laminated paper |
| land conservation | landscape counseling | landscape planning |
| land surveyors | language school | lapidary work |
| lathe cut rubber goods | lathe cut rubber goods manufacturer | laundry |
| laundry commercial | laundry self service | lawn service |
| lawyer | 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 | liquefied petroleum gas dealers |
| liquor | liquor retail | liquor store |
| lithographics | livestock | livestock auction |
| livestock dealer | livestock services | 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 |
