| Code | Name | Region |
|---|---|---|
| ITSLP | Sulmona | |
| ITSUZ | Sulzano | BS |
| ITSUR | Sumirago | |
| ITZRL | Summaga | VE |
| ITXMM | Summonte | AV |
| ITSUN | Suno | NO |
| ITIZZ | Surano | LE |
| ITSU2 | Surbo | LE |
| ITSUA | Susa | TO |
| ITSUS | Susegana | |
| ITSUT | Sustinente | MN |
| ITASN | Sustinenza | VR |
| ITS3T | Statte | TA |
| ITZNO | Stazzano | AL |
| ITSZM | Stazzema | LU |
| ITZRC | Stella | SV |
| ITSTP | Stenico | |
| ITSTZ | Stezzano | BG |
| ITRC8 | Stilo | RC |
| ITTTN | Stintino | |
| ITZUR | Stornarella | FG |
| ITZUT | Storo | TN |
| ITST2 | Strada In Chianti | FI |
| ITZUS | Stradella | PV |
| ITRMB | Strambino | TO |
| ITSHR | Strangolagalli | FR |
| ITSTS | Stresa | |
| ITSVI | Strevi | AL |
| ITXRN | Striano | NA |
| ITSTR | Stromboli | |
| ITRNA | Strona | BI |
| ITSTX | Stroncone | TR |
| IT8NS | Spinadesco | CR |
| ITSNZ | Spinazzola | |
| ITZUF | Spinea | VE |
| ITSP2 | Spineto | TO |
| ITTLI | Spinetoli | AP |
| ITSPN | Spinetta | |
| ITETT | Spinetta Marengo | AL |
| ITSDA | Spino D'adda | |
| ITESP | Spirano | BG |
| ITSLT | Spoleto | |
| ITSPR | Spoltore | |
| ITRNS | Spotorno | |
| ITZUH | Spresiano | TV |
| ITSQZ | Squinzano | |
| ITSBI | Stabbia | |
| ITXFF | Staffolo | AN |
| ITSTG | Stagno | |
| ITSBD | Stagno Lombardo | CR |