- Machinery, Supplies & Equipment - Construction & Contractor Related, Gorham
- Management Consultants & Services, Gorham
- Manicurists & Pedicurists, Gorham
- Manufacturing, Gorham
- Marriage & Family Counselors, Gorham
- Masonry Materials & Supplies, Gorham
- Medical Supplies & Equipment, Gorham
- Membership Sports & Recreation Clubs, Gorham
- Merchandise Sales Events, Gorham
- Mini Golf Courses, Gorham
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- Mining, Gorham
- Mirrors, Gorham - Custom, Framed, Bathroom, Vanity & Wall Mirrors
- Miscellaneous Professional, Gorham
- Motor Vehicle, Gorham
- Motor Vehicle Rental & Leasing, Gorham
- Motorcycle & Motor Scooters Dealers, Repair & Service, Gorham
- Motorcycle Repair & Service, Gorham
- Moving Truck Rental , Gorham
- Music, Gorham
- Musical Instruments & Equipment Stores, Gorham
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