- Paint & Painting Supplies, Upper Sandusky
- Paint Stores, Upper Sandusky
- Painters, Upper Sandusky - Painting Contractors
- Paper & Cardboard Manufacturers, Upper Sandusky
- Paper Finishers Manufacturers, Upper Sandusky
- Passenger Vehicle Dealers, Upper Sandusky
- Personal Care, Upper Sandusky
- Personal Credit Institutions & Services, Upper Sandusky
- Personal Legal Services, Upper Sandusky
- Personal Service Consultants, Upper Sandusky
- Personal Services, Upper Sandusky
- Pet Care Services, Upper Sandusky
- Pet Grooming & Boarding, Upper Sandusky
- Pet Grooming & Boarding Services, Upper Sandusky
- Pharmacy & Drug Stores, Upper Sandusky - Drugstore - Chemists
- Pizza Delivery Service, Upper Sandusky
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- Pizza Restaurant 1 Of 2, Upper Sandusky
- Plumbers & Plumbing Contractors, Upper Sandusky - Installation, Repair & Replace Services
- Plumbing - Sewer & Drain Cleaning & Repair, Upper Sandusky
- Plumbing Fixtures, Equipment, Parts & Supplies, Upper Sandusky
- Podiatrists, Upper Sandusky - Foot Doctors, Physicians & Surgeons (Podiatric Medicine)
- Presbyterian Churches, Upper Sandusky
- Preschools, Upper Sandusky
- Printers Services, Upper Sandusky
- Printing Services & Publishing Services, Upper Sandusky
- Product Rental & Leasing, Upper Sandusky
- Product Repair Services, Upper Sandusky
- Professional, Upper Sandusky
- Propane & Natural Gas, Upper Sandusky
- Public Accountants, Upper Sandusky
- Public Libraries, Upper Sandusky
- Publishing & Printing Manufacturers, Upper Sandusky
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