- Machine Shop & Tool Repair Service, Gardner
- Machinery, Supplies & Equipment - Business Production Related, Gardner
- Machinery, Supplies & Equipment - Business Supplies Related, Gardner
- Machinery, Supplies & Equipment - Construction & Contractor Related, Gardner
- Maintenance, Cleaning & Sanitation, Gardner
- Major Appliances, Gardner - Household & Kitchen
- Management Consultants & Services, Gardner
- Manicurists & Pedicurists, Gardner
- Manufacturing, Gardner
- Manufacturing & Industrial Consultants, Gardner
- Manufacturing Products, Gardner
- Manufacturing Services, Gardner
- Marriage & Family Counselors, Gardner
- Martial Arts & Self Defense Schools, Gardner
- Masonry Materials & Supplies, Gardner
- Mechanical Contractors, Gardner - Install, Service & Repair
- Medical Supplies & Equipment, Gardner
- Membership Sports & Recreation Clubs, Gardner
- Men's & Boys Clothing & Accessories Stores, Gardner
- Mens & Boys Jeans & Western Wear Stores, Gardner
- Mental Health Specialists, Gardner - Psychologist, Psychiatrist, Psychotherapist, etc
- Metal Repair Service & Blacksmith, Gardner - Iron Works
- Metaphysical Churches, Gardner
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- Methodist Church, Gardner
- Ministries Church, Gardner
- Miscellaneous Commercial & Industrial Supplies & Equipment Rental & Leasing, Gardner
- Miscellaneous Government, Gardner
- Miscellaneous Manufacturing, Gardner
- Miscellaneous Personal Services, Gardner
- Miscellaneous Photographers, Gardner
- Miscellaneous Professional, Gardner
- Monuments, Tombstones, Markers & Memorials, Gardner
- Mortgage Bankers & Correspondents, Gardner
- Motor Vehicle, Gardner
- Motor Vehicle Rental & Leasing, Gardner
- Motorcycle & Motor Scooters Dealers, Repair & Service, Gardner
- Motorcycle Repair & Service, Gardner
- Movie Theaters, Gardner
- Moving Companies, Gardner
- Moving Truck Rental , Gardner
- Muffler Shop & Exhaust Systems, Gardner
- Museums, Gardner
- Music, Gardner
- Music Lessons, Gardner
- Music Lessons - Instrumental, Gardner
- Musical Instruments & Equipment Stores, Gardner
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