- Paper & Cardboard Manufacturers, Shelter Island
- Paper Finishers Manufacturers, Shelter Island
- Passenger Water Transportation, Shelter Island
- Personal Care, Shelter Island
- Personal Legal Services, Shelter Island
- Personal Services, Shelter Island
- Personal Watercraft Dealers, Shelter Island
- Pest Control Services, Shelter Island - Termite Control, Insects & Bed Bug Treatment - Pest Control Companies
- Pharmacy & Drug Stores, Shelter Island - Drugstore - Chemists
- Pilates Instruction, Shelter Island
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- Pizza Restaurant 1 Of 2, Shelter Island
- Plumbers & Plumbing Contractors, Shelter Island - Installation, Repair & Replace Services
- Podiatrists, Shelter Island - Foot Doctors, Physicians & Surgeons (Podiatric Medicine)
- Presbyterian Churches, Shelter Island
- Printing Services & Publishing Services, Shelter Island
- Product Rental & Leasing, Shelter Island
- Product Repair Services, Shelter Island
- Professional, Shelter Island
- Public Accountants, Shelter Island
- Public Libraries, Shelter Island
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