| CLARENCE BENNETT | 305800 | STAR | 3 |
| CLARENCE HAEG | 917309 | PLUMMER | 12 |
| CLARICH FARMS LLC | 3266007 | PARMA | 8 |
| CLARK & WILDER CONSTRUCTION, INC | 9510953 | VIOLA | 4 |
| CLARK AND DEBBIE HANSEN | 2844321 | NAMPA | 1 |
| CLARK FORK TRUCKING LLC | 4513616 | POST FALLS | 1 |
| CLARK M DRAPER CONSTRUCTION INC | 920884 | NAMPA | 2 |
| CLARK RODEO RANCHES LLC | 1285157 | BUHL | 1 |
| CLARK SEED LLC | 3564723 | IDAHO FALLS | 1 |
| CLARK WORKMAN | 1744365 | BOVILL | 1 |
| CLASSIC AUTO EXPRESS LLC | 2237719 | EMMETT | 0 |
| CLASSIC ELECTRIC LLC | 2028752 | RATHDRUM | 3 |
| CLASSIC MARBLE AND GRANITE INC | 3443003 | POCATELLO | 0 |
| CLASSIC TOWING & TRANSPORTATION LLC | 3713668 | MERIDIAN | 1 |
| CLASSIC TOWING & TRANSPORTATION LLC | 3673451 | MERIDIAN | 3 |
| CLASSIC TRANSPORT LLC | 4439294 | MERIDIAN | 1 |
| CLAUD D GROVE | 599080 | PRIEST RIVER | 5 |
| CLAUDIO GARCIA CHAVEZ | 2122462 | HEYBURN | 1 |
| CLAUDIU BOTAN INC | 670863 | SANDPOINT | 5 |
| CLAUSEN TRUCKING LLC | 4469633 | KAMIAH | 1 |
| CLAY E YOCKEY | 454688 | TROY | 1 |
| CLAYTON AYERS TRUCK AND TRACTOR LLC | 3161858 | EMMETT | 2 |
| CLAYTON CARLSON LOGGING | 1533406 | MOSCOW | 1 |
| CLAYTON DAVIS JR | 999741 | JEROME | 1 |
| CLAYTON FOUST | 4451616 | NEW PLYMOUTH | 2 |
| CLAYTON HARVEY | 2385501 | ST MARIES | 1 |
| CLAYTON R KOGER | 192573 | POCATELLO | 8 |
| CLAYTON ROBERT SALISBURY | 3796604 | BLACKFOOT | 1 |
| CLAYTON SIMPSONS EXCAVATING INC | 2072664 | MCCALL | 5 |
| CLAYTON TOPE TRUCKING AND EXCAVATING INC | 1116418 | SANDPOINT | 3 |
| CLAYTON ZENNER | 4275259 | CULDESAC | 2 |
| CLEAR CREEK PROPERTIES INC | 1885023 | TWIN FALLS | 1 |
| CLEAR LAKES PRODUCTS LLC | 2147920 | FILER | 3 |
| CLEAR SIGHT LOGISTICS LLC | 2577259 | BOISE | 0 |
| CLEAR ZONE CONSTRUCTION LLC | 4046640 | CALDWELL | 24 |
| CLEARSKY APPLICATORS LLC | 4389549 | BUHL | 1 |
| CLEARWATER BARNS LLC | 2965382 | GRANGEVILLE | 3 |
| CLEARWATER BUILDERS LLC | 3307684 | HAYDEN | 1 |
| CLEARWATER CANYON CELLARS LLC | 2922570 | LEWISTON | 1 |
| CLEARWATER CHARTER LLC | 4206433 | LEWISTON | 2 |
| CLEARWATER COMPANY | 3987261 | MOSCOW | 1 |
| CLEARWATER CONCRETE INC | 199934 | COTTONWOOD | 21 |
| CLEARWATER CONTRACTING LLC | 872959 | NAMPA | 6 |
| CLEARWATER EXCAVATING LLC | 3149673 | LEWISTON | 2 |
| CLEARWATER FENCE LLC | 3672353 | LENORE | 7 |
| CLEARWATER FIRE SUPPORT LLC | 3227065 | CALDWELL | 5 |
| CLEARWATER FOREST INDUSTRIES | 168038 | KOOSKIA | 1 |
| CLEARWATER ICE LLC | 3428625 | GRANGEVILLE | 4 |
| CLEARWATER MAINTENANCE LLC | 3890343 | STITES | 1 |
| CLEARWATER OPERATIONS LLC | 1301719 | LEWISTON | 3 |
| CLEARWATER POTLATCH TIMBER PROTECTIVE ASSOCIATION | 1978337 | OROFINO | 4 |
| CLEARWATER POWER COMPANY | 38332 | LEWISTON | 39 |
| CLEARWATER PROPANE COMPANY | 872962 | LEWISTON | 10 |
| CLEARWATER SPRINGS BOTTLED WATER INC | 1005451 | HAYDEN | 1 |
| CLEARWATER TECH LLC | 1394454 | LEWISTON | 8 |
| CLEARWATER TRANSLOAD AND STORAGE INC | 2788389 | LEWISTON | 3 |
| CLEARWATER TRUCKING LLC | 4020504 | WEIPPE | 1 |
| CLEM SMITH EXCAVATION | 2029726 | LEWISTON | 1 |
| CLEMENTS TRANSPORT INC | 648133 | KIMBERLY | 1 |
| CLEVELAND TRUCKING LLC | 928933 | LEWISTON | 2 |
| CLIFF B TACKE | 1924212 | GREENCREEK | 2 |
| CLIFFORD AMES HEARD | 897015 | NAMPA | 1 |
| CLIFFORD C IRISH | 520865 | SAGLE | 1 |
| CLIFFORD CARL IRISH JR | 2837201 | SAGLE | 1 |
| CLIFFORD D ARTHUR | 305471 | MULLAN | 3 |
| CLIFFORD ELDEN GUTHRIE | 893331 | BOISE | 1 |
| CLIFFORD N & BARBARA A GARDNER | 1061236 | IDAHO CITY | 5 |
| CLIFFORD SHERMAN MANSFIELD | 865026 | IDAHO FALLS | 1 |
| CLIFFORD W GAMBREL | 1938737 | KIMBERLY | 1 |
| CLINT C MATHEWS | 1017172 | MIDVALE | 1 |
| CLINT DAVIS | 2447812 | DOWNEY | 1 |
| CLINT KIMBALL COMPANY INCORPORATED | 941464 | NAPLES | 2 |
| CLINT R KIMBALL | 1660432 | CALDWELL | 3 |
| CLINT ROHRBACHER FARMING INC | 2920418 | EMMETT | 3 |
| CLINTON BURLINGAME LLC | 2626884 | RATHDRUM | 9 |
| CLINTON KIELE LLC | 3263647 | KOOSKIA | 1 |
| CLINTON MCCORD | 795693 | JEROME | 3 |
| CLINTON TODD SWAIN | 2412413 | MCCALL | 3 |
| CLOUDSLEDGE CONSERVATION TRUST | 3282474 | HOPE | 1 |
| CLOUDVEIL CONSTRUCTION | 2841637 | POCATELLO | 1 |
| CLOUDVEIL LOGISTICS LLC | 3618831 | POCATELLO | 0 |
| CLOVER CREEK CONSTRUCTION LLC | 1680495 | BLACKFOOT | 1 |
| CLOVER VALLEY TRANSPORTATION LLC | 3264430 | DONNELLY | 1 |
| CLOVERDALE NURSERY & TURF FARM INC | 78609 | BOISE | 11 |
| CLOVERDALE PLUMBING CO INC | 885249 | BOISE | 1 |
| CLUFF HEAVY HAULING LLC | 1650764 | PAYETTE | 2 |
| CLYDE BOYS LLC | 3615486 | DIETRICH | 1 |
| CLYDE'S HOTSHOT SERVICES LLC | 3834706 | INKOM | 1 |
| CLYDESDALE CONVEY LLC | 3730851 | TWIN FALLS | 2 |
| CLYNN R HUFFAKER TRUCKING | 419135 | LEWISTON | 1 |
| CM BACKCOUNTRY RENTALS LLC | 4406802 | MCCALL | 1 |
| CMA TRUCKING LLC | 4353412 | HAGERMAN | 1 |
| CMC DISTRIBUTION LLC | 2351768 | BOISE | 2 |
| CMCHAPMAN LLC | 4312601 | TWIN FALLS | 1 |
| CMCI LLC | 2978734 | NAMPA | 12 |
| CME EXCAVATION LLC | 3210870 | BURLEY | 2 |
| CMH LLC | 2788171 | JULIAETTA | 1 |
| CMH TRUCKING LLC | 4378745 | POST FALLS | 1 |
| CMM MIDNIGHT EXPRESS LLC | 4233205 | CALDWELL | 1 |
| CMO TRUCKING LLC | 4365753 | RUPERT | 2 |