- Machine Shop & Tool Repair Service, Horseheads
- Machinery, Supplies & Equipment - Business Supplies Related, Horseheads
- Machinery, Supplies & Equipment - Construction & Contractor Related, Horseheads
- Magazine & Newspaper Stands, Horseheads - Dealers & Distributors
- Mailbox Rental Services, Horseheads
- Mailing, Delivery & Courier Service, Horseheads
- Maintenance, Cleaning & Sanitation, Horseheads
- Major Appliances, Horseheads - Household & Kitchen
- Make Up & Cosmetics Application, Horseheads
- Malls & Shopping Centers, Horseheads
- Management Consultants & Services, Horseheads
- Manicurists & Pedicurists, Horseheads
- Manufacturing, Horseheads
- Manufacturing Products, Horseheads
- Marketing Consultants Professional Practices, Horseheads
- Marriage & Family Counselors, Horseheads
- Martial Arts & Self Defense Schools, Horseheads
- Masonry Materials & Supplies, Horseheads
- Medical Supplies & Equipment, Horseheads
- Membership Sports & Recreation Clubs, Horseheads
- Men's Clothing Stores, Horseheads - Clothes & Accessories
- Methodist Church, Horseheads
- Mexican Restaurants, Horseheads
- Middle Eastern Restaurants, Horseheads
- Mildew Removal & Control, Horseheads - Mold Removal
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- Mini & Self Storage, Horseheads
- Mining, Horseheads
- Miscellaneous Household Item Repair, Horseheads
- Miscellaneous Government, Horseheads
- Miscellaneous Industry, Horseheads
- Miscellaneous Personal Services, Horseheads
- Miscellaneous Professional, Horseheads
- Mobile Home Parks & Communities , Horseheads
- Money Transfer Service, Horseheads
- Monuments, Tombstones, Markers & Memorials, Horseheads
- Mortgage Bankers & Correspondents, Horseheads
- Motor Vehicle, Horseheads
- Motor Vehicle Rental & Leasing, Horseheads
- Movie Theaters, Horseheads
- Moving & Storage Supplies & Equipment, Horseheads
- Moving Companies, Horseheads
- Moving Truck Rental , Horseheads
- Muffler Shop & Exhaust Systems, Horseheads
- Museums, Horseheads
- Music, Horseheads
- Musical Instrument Manufacturers, Horseheads
- Musical Instrument Rental, Horseheads - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Horseheads
- Musical Instruments Repair, Sales & Service, Horseheads
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