- Package Design Services, Lowville - Package Designing & Development Service
- Paint & Painting Supplies, Lowville
- Paint Stores, Lowville
- Paper & Cardboard Manufacturers, Lowville
- Paper Finishers Manufacturers, Lowville
- Paper Mills & Production Facilities, Lowville
- Passenger Ground Transportation, Lowville
- Passenger Vehicle Dealers, Lowville
- Personal Care, Lowville
- Personal Legal Services, Lowville
- Personal Services, Lowville
- Pet Care Services, Lowville
- Pet Grooming & Boarding Services, Lowville
- Pharmacy & Drug Stores, Lowville - Drugstore - Chemists
- Photofinishing Laboratories, Lowville
- Photographers, Lowville
- Photography, Lowville
- Physical Therapists, Lowville - Physical Therapy
- Pizza Restaurant 1 Of 2, Lowville
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- Plumbers & Plumbing Contractors, Lowville - Installation, Repair & Replace Services
- Plumbing & Drainage - Supplies & Materials, Lowville
- Plumbing Equipment & Portable Toilet Rental & Leasing, Lowville
- Plumbing Fixtures, Equipment, Parts & Supplies, Lowville
- Pregnancy Counseling & Information Services, Lowville
- Presbyterian Churches, Lowville
- Preschools, Lowville
- Preservation & Restoration Services, Lowville
- Printers Services, Lowville
- Printing Services & Publishing Services, Lowville
- Product Repair Services, Lowville
- Professional, Lowville
- Professional Services, Lowville
- Propane & Natural Gas, Lowville
- Property Operation - Retail Outlet Mall & Establishments, Lowville
- Public Accountants, Lowville
- Public Libraries, Lowville
- Publishing & Printing Manufacturers, Lowville
- Pubs, Lowville
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