- Machine Shop & Tool Repair Service, Gray
- Machinery, Supplies & Equipment - Business Production Related, Gray
- Machinery, Supplies & Equipment - Construction & Contractor Related, Gray
- Management Consultants & Services, Gray
- Manicurists & Pedicurists, Gray
- Manufacturing, Gray
- Marble, Gray
- Marine Electronic Equipment, Gray
- Masonry Materials & Supplies, Gray
- Medical Supplies & Equipment, Gray
- Mental Retardation & Developmentally Disabled Services, Gray
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- Metal Buildings, Gray - Kits, Homes, Steel Buildings, etc
- Methodist Church, Gray
- Miscellaneous Household Item Repair, Gray
- Miscellaneous Agriculture, Gray
- Miscellaneous Government, Gray
- Miscellaneous Photographers, Gray
- Mortgage Bankers & Correspondents, Gray
- Motor Vehicle, Gray
- Motor Vehicle Rental & Leasing, Gray
- Moving Truck Rental , Gray
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