Small commercial establishment, 144.245 (1)
Small nonprofit corporation, 227.485 (2), 814.245 (2)
Small residential condominium, 703.02 (14m)
Smelting, 107.30
Smoke detector, 101.145 (1)
Snowmobile, 340.01 (58a)
  Dealer, 350.01
  Manufacturer, 350.01
  Renter, 350.01
  Route, 350.01
  Trail, 350.01
Soda water beverage, 97.29 (1), 97.34 (1)
Soil absorption field, 146.20 (2)
Soil or plant additive, 94.65 (1)
Solar collector, 66.032 (1), 700.41 (2)
Solar energy, 13.48 (2) (h), 66.032 (1)
Solar energy system, 13.48 (2) (h), 70.111 (18), 101.175 (1)
Sole legal custody, 767.001
Solicitor, 38.51 (1), 218.04 (1)
Solid waste, 30.40, 77.54 (26m), 144.01
  Disposal, 36.25 (3m), 144.43 (4r)
  Facility, 144.43 (5)
  Management, 144.43 (6), 159.01 (13)
  Management plan, 144.43 (7), 159.01 (13)
  Management unit, 144.735 (1)
  Storage, 144.43 (7g)
  Treatment, 144.43 (7r)
Sophisticated system, 146.70 (1)
Source material, 140.52
Space, 66.058 (1)
Spearfishing, 29.599 (1)
Special:
  Assessment, 74.01
  Assessment revenues, 79.03 (3) (b)
  Bingo card, 163.03 (15)
  Bingo game, 163.03 (16)
  Charge, 74.01
  Developer right, 707.31
  Education, 115.76
  Election, 5.02 (19)
  Fuel, 78.43
  Fuel dealer, 78.45
  Fuel user, 78.46
  Interest vehicle, 341.266 (1) (c)
  Order, 217.02, 218.04 (1)
  Packaging, 100.43 (1)
  Primary, 5.02 (20)
  Privilege, 11.40 (1)
  Purpose district, 5.02
  Referendum, 5.02
  Tax, 74.01
  Town meeting, 60.001
  Treatment or care, 48.02 (17m)
  Zoning permission, 59.97 (15) (g), 60.63 (8)
Specialized transportation service, 85.21 (2)
Specialty school, 440.60
Special-use fertilizer, 94.64 (1)
Specific information sign, 86.195 (1)
Specified services, 121.76
Spectator sports, 23.305 (1)
Speech-language pathology, 459.20
Spendthrift, 880.01
Sports facility, 167.32 (1)
Spotlamp, 340.01 (59)
Spousal support, 948.22 (1)
Spring election, 5.02 (21)
Spring primary, 5.02 (22)
Stairway, 30.40
Stamp, 139.30
Stand, 340.01 (59m)
Standard:
  Plan, 609.01
  Rate, 108.02
  Specifications, 16.72
  Time, 66.032 (1)
Standardized valuation, 79.03 (3)
Standing, 340.01 (59m)
  Agencies, 35.035 (4), 35.78 (5)
  Airway, 114.002 (19)
  Annuitant, 40.02 (54m)
  Archaeological site, 44.47 (1)
  Building, 44.51 (2)
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