| SOLID GROUND RESOURCES LLC | 4527449 | GRANGEVILLE | 0 |
| SOLID ROCK ENTERPRISES LLC | 3506254 | BONNERS FERRY | 1 |
| SOLID ROCK GATE SUPPLY INC | 1504520 | POST FALLS | 1 |
| SOLID ROCK GRAVEL COMPANY | 1460003 | WEIPPE | 3 |
| SOLIS TRUCKING LLC | 4109456 | BURLEY | 1 |
| SOLLID TOOL SOURCE LLC | 4338001 | POST FALLS | 1 |
| SOLLID TOOLS LLC | 4398943 | POST FALLS | 1 |
| SOLO EXPRESS LLC | 4191558 | MARSING | 1 |
| SOLORZANO TRANSPORTATION LLC | 4508071 | BURLEY | 1 |
| SOMEWHERE TO KNOW WHERE LLC | 2460077 | IDAHO FALLS | 3 |
| SOMMERS CONTRACTING | 2198641 | KELLOGG | 2 |
| SOMMERS PLASTERING CO | 2352864 | RIDBY | 2 |
| SOMSEN LUMBER LLC | 1924378 | WAYAN | 1 |
| SONICTRANS LLC | 3144853 | TWIN FALLS | 12 |
| SONLEY TRUCKING LLC | 3467766 | SAGLE | 1 |
| SONNY BROWN | 1466478 | HARVARD | 1 |
| SORENSEN FARMS LLC | 791712 | MALAD | 2 |
| SORENSEN TOWING AND AUTO REPAIR LLC | 2124831 | FILER | 2 |
| SORRELL TRANSPORT LLC | 1932801 | PARMA | 1 |
| SORRELLS AND SONS LLC | 4366031 | KUNA | 1 |
| SOS EXPRESS LLC | 2558952 | TWIN FALLS | 1 |
| SOS TRANSPORTATION INC | 1045590 | IDAHO FALLS | 28 |
| SOS TRUCKING LLC | 2308724 | TWIN FALLS | 2 |
| SOTELO COMPANY LLC | 4311704 | GOODING | 1 |
| SOTG LLC | 2534114 | MIDDLETON | 1 |
| SOTO & SONS LOGISTICS LLC | 4477989 | JEROME | 1 |
| SOULCRAFT CONSTRUCTION LIMITED LIABILITY COMPANY | 3240948 | EAGLE | 1 |
| SOUND CHOICE INC | 735491 | NAMPA | 3 |
| SOUND PLASTICS LLC | 982836 | COEUR D ALENE | 4 |
| SOUSA TRANSPORTATION SERVICE LLC | 4279782 | HAGERMAN | 10 |
| SOUTH CENTRAL COMMUNITY ACTION PARTNERSHIPS | 877709 | TWIN FALLS | 4 |
| SOUTH FORK SEPTIC LLC | 3582005 | RIRIE | 2 |
| SOUTH FORK TOWING LLC | 1342652 | RIGBY | 1 |
| SOUTH HILL LOCKERS | 204766 | BONNERS FERRY | 1 |
| SOUTH MOUNTAIN LAND AND LIVESTOCK LLC | 2449141 | CALDWELL | 1 |
| SOUTHCO METALS | 3231349 | IDAHO FALLS | 4 |
| SOUTHEAST IDAHO IND VACUUM SERVICE INC | 989368 | SODA SPRINGS | 1 |
| SOUTHERN FABRICATION WORKS | 4546209 | BURLEY | 1 |
| SOUTHERN IDAHO CONCRETE LLC | 2636302 | MOUNTAIN HOME | 1 |
| SOUTHERN IDAHO FORAGE HARVESTERS INC | 920868 | JEROME | 22 |
| SOUTHERN IDAHO LANDSCAPE CENTER LLC | 1962985 | FILER | 1 |
| SOUTHERN IDAHO MOBILE HOME SERVICES LLC | 593972 | HAZELTON | 2 |
| SOUTHERN IDAHO RV & MARINE LLC | 1422708 | JEROME | 1 |
| SOUTHERN IDAHO TIMBER PROTECTIVE ASSOCIATION INC | 2378532 | MCCALL | 6 |
| SOUTHERN IDAHO TRUCK BROKERS LLC | 3135136 | FILER | 0 |
| SOUTHPAW TRANSPORT LLC | 4470482 | RIGBY | 1 |
| SOUTHWIND FARMS INC | 1470374 | RUPERT | 1 |
| SP8FR8 LLC | 3372950 | NAMPA | 1 |
| SPACE AGE MOVERS INC | 749107 | KUNA | 5 |
| SPADE 7 TRUCKING LLC | 1199514 | MALAD CITY | 1 |
| SPANELS IDAHO LLC | 3096847 | IDAHO FALLS | 1 |
| SPARKS TRUCKING | 4237727 | TWIN FALLS | 1 |
| SPARKS TRUCKING LLC | 2723859 | ATHOL | 2 |
| SPARROW EXPRESS INC | 4490574 | POST FALLS | 1 |
| SPARTAN LOGISTICS LLC | 4149107 | EAGLE | 1 |
| SPARTAN RESPONSE TEAM LLC | 3412684 | MOSCOW | 2 |
| SPARTAN STEEL | 2831507 | POCATELLO | 8 |
| SPEARHEAD LOGISTICS LLC | 7726934 | MARSING | 1 |
| SPECIALIZED BUSINESS SOLUTIONS INC | 3082185 | MERIDIAN | 0 |
| SPECIALTY CONSTRUCTION SERVICES LLC | 3791221 | POST FALLS | 6 |
| SPECIALTY CONSTRUCTION SUPPLY LLC | 918086 | BOISE | 5 |
| SPECIALTY ENVIRONMENTAL SERVICES INC | 1280712 | BOISE | 6 |
| SPECIALTY MOBILE MIX INC | 1452356 | HAYDEN | 6 |
| SPECIALTY RECREATION & MARINE LLC | 3239673 | COEUR D ALENE | 2 |
| SPECIALTY SUPPLY | 2909453 | MERIDIAN | 1 |
| SPECIALTY TREE SERVICES INC | 916243 | COEUR D'ALENE | 8 |
| SPECK CONSTRUCTION LLC | 1917882 | MERIDIAN | 1 |
| SPECTRUM LOGISTICS LLC | 4241198 | MERIDIAN | 20 |
| SPEED COACH TRUCKING LLC | 2423819 | JEROME | 1 |
| SPEEDY BUTTE LLC | 601571 | RICHFIELD | 8 |
| SPEEDY GONZALEZ TRUCKING LLC | 4438439 | BURLEY | 1 |
| SPEEDY'S TRUCKING LLC | 2945883 | KUNA | 1 |
| SPENCE DISTRIBUTING INC | 4565043 | POCATELLO | 1 |
| SPENCE HARDWARE & SUPPLY INC | 3123046 | MOSCOW | 1 |
| SPENCE INDUSTRIAL WILDFIRE LLC | 255178 | FRUITLAND | 4 |
| SPENCER B STELLY | 833112 | KUNA | 1 |
| SPENCER L RAY TRUCKING LLC | 4188488 | BUHL | 1 |
| SPENCER LARSEN | 1694095 | BLACKFOOT | 1 |
| SPENCER TRUCKING LLC | 1379244 | MALTA | 2 |
| SPERRY LANDSCAPING INC | 1155563 | BOISE | 5 |
| SPI | 4337513 | MERIDIAN | 1 |
| SPI TRANSPORTATION INC | 1885407 | KUNA | 1 |
| SPIERS CONCRETE SYSTEMS AND EXCAVATION | 1670801 | KUNA | 11 |
| SPIERS CONSTRUCTION LLC | 4317004 | CALDWELL | 13 |
| SPIKE & SPUD'S INC | 1209142 | KOOSKIA | 2 |
| SPIRIT LAKE EAST HOMEOWNERS ASSOCIATION | 916995 | SPIRIT LAKE | 2 |
| SPIRIT LAKE EAST HOMEOWNERS ASSOCIATION | 4472756 | SPIRIT LAKE | 0 |
| SPOONEMORE ENTERPRISES LLC | 3015645 | OROFINO | 1 |
| SPOT ON HANDYMAN SERVICES | 2118198 | NAMPA | 1 |
| SPOTLIGHT EVENTS | 2149847 | EAGLE | 6 |
| SPRAY FOAM ADVANTAGE LLC | 4220436 | KINGSTON | 1 |
| SPRING BROKERAGE LLC | 3843849 | BOISE | 0 |
| SPRING CREEK HOMES LLC | 1030837 | BURLEY | 1 |
| SPRING CREEK TRANSPORT LLC | 4282015 | BURLEY | 2 |
| SPRING FREIGHT LLC | 2844401 | BOISE | 71 |
| SPRING VALLEY FARMS | 441635 | TROY | 6 |
| SPRINGSTEED REMODLING & ROOFING | 1403793 | POCATELLO | 1 |
| SPRINKLERS NORTHWEST INC | 3043171 | RATHDRUM | 30 |
| SPRUCE IT UP LANDSCAPING INC | 1572721 | REXBURG | 2 |
| SPUD KING TRUCKING LLC | 4171165 | REXBURG | 1 |