| OWYHEE EQUIPMENT LLC | 4364776 | BRUNEAU | 1 |
| OWYHEE MOTOR SALES INC | 530902 | HOMEDALE | 3 |
| OWYHEE SAND & GRAVEL LLC | 349528 | HOMEDALE | 9 |
| OWYHEE TOWING & RECOVERY LLC | 4224968 | HOMEDALE | 5 |
| OWYHEE TRANSPORT LLC | 2977120 | GRAND VIEW | 2 |
| OXARANGO LIVESTOCK INC | 4370799 | EMMETT | 2 |
| OXBOW EARTHWORKS INC | 1831054 | BLACKFOOT | 3 |
| OXFORD INC | 444828 | BONNERS FERRY | 14 |
| OXFORD SPRINGS INC | 880769 | MALAD | 4 |
| OZ CONSTRUCTION INC | 2994530 | POCATELLO | 2 |
| OZBURN FARMS INC | 249996 | SODA SPRINGS | 4 |
| P & A TRANSPORT LLC | 3129110 | MIDDLETON | 1 |
| P & M JOHNSON FARM LLC | 4218489 | OVID | 1 |
| P & O LLC | 2839748 | BONNERS FERRY | 1 |
| P & P TRUCKING LLC | 3776683 | SHOSHONE | 1 |
| P & V TRANSPORT LLC | 2320199 | CALDWELL | 2 |
| P AND F CONSTRUCTION LLC | 2537360 | RATHDRUM | 3 |
| P AND R AUTO SALES INC | 746716 | POCATELLO | 1 |
| P D ENTERPRISES | 1171293 | LAKEFORK | 1 |
| P JOHNSON CONSTRUCTION LLC | 4197374 | PARIS | 2 |
| P M F INC | 925185 | TWIN FALLS | 4 |
| P M INC | 4318971 | JEROME | 5 |
| P M T INC | 509131 | STAR | 10 |
| P MUNOZ TRUCKING LLC | 3591480 | MURTAUGH | 12 |
| P N TRANSPORTATION LLC | 1312222 | PAYETTE | 1 |
| P SQUARED EARTH WORKS | 4565515 | IDAHO FALLS | 0 |
| P W FEENSTRA CONSTRUCTION INC | 1767061 | JEROME | 4 |
| P&J TRUCKING LLC | 3234964 | CRAIGMONT | 1 |
| P&K INCORPORATION | 914563 | BLACKFOOT | 10 |
| P&M ARROYO TRANSPORT LLC | 4360494 | BUHL | 5 |
| P&M EXCAVATION II INC | 3547910 | MCCALL | 1 |
| P&P PORTABLE SANITATION LLC | 3369977 | ATHOL | 5 |
| P&R TREES AND EXCAVATION | 4383660 | KUNA | 0 |
| P&T TRUCKING LLC | 3636814 | RIGBY | 1 |
| PABLO'S GENERATIONS TRUCKING LLC | 3520930 | IDAHO FALLS | 2 |
| PAC WEST INTERIORS INC | 1601077 | NAMPA | 1 |
| PACE - NIELSEN FARMS INC | 2931606 | PARMA | 3 |
| PACER TECHNOLOGY INC | 4108329 | MURTAUGH | 2 |
| PACIFIC CABINETS INC | 1407414 | FERDINAND | 3 |
| PACIFIC CARRIER LLC | 1078968 | NAMPA | 1 |
| PACIFIC COAST EXPRESS CORP | 2079236 | WORLEY | 1 |
| PACIFIC FREIGHT TRANSPORTATION INC | 2211923 | NAMPA | 0 |
| PACIFIC METAL WORKS INC | 2252523 | CALDWELL | 4 |
| PACIFIC NORTH CONTRACTORS | 3872095 | CALDWELL | 4 |
| PACIFIC NORTH WEST FREIGHT LLC | 4125010 | RATHDRUM | 1 |
| PACIFIC NORTHWEST FARMERS COOPERATIVE | 249419 | GENESEE | 25 |
| PACIFIC NORTHWEST PAINTING INC | 3533459 | HAYDEN | 2 |
| PACIFIC NORTHWEST TOWING AND TRANSPORT LLC | 4483499 | NAMPA | 1 |
| PACIFIC RAINIER EXCAVATING LLC | 3378795 | RATHDRUM | 2 |
| PACIFIC REFRIGERATION OPERATING LLC | 4432872 | POST FALLS | 1 |
| PACIFIC RIM TRENCH & SHORING | 1435179 | HAYDEN | 4 |
| PACIFIC SERVICES LLC | 3231422 | EAGLE | 3 |
| PACIFIC TRANSPORTATION INC | 3554832 | BOISE | 5 |
| PACIFIC WEST CONSTRUCTION INC | 632381 | IDAHO FALLS | 12 |
| PACIFIC WESTERN FREIGHT SERVICE INC | 2219506 | LEWISTON | 0 |
| PACK HORSE L L C | 3473485 | BOISE | 1 |
| PACK N GO LLC | 4139338 | POCATELLO | 1 |
| PACK RIVER FARM | 4277150 | SANDPOINT | 1 |
| PACKAGE DELIVERY EXPRESS LLC | 3872810 | NAMPA | 1 |
| PACKAGING CORPORATION OF AMERICA | 76672 | BOISE | 46 |
| PACKSADDLE LOGISTICS LLC | 4430960 | CASCADE | 1 |
| PACKSADDLE TRUCKING LLC | 2513440 | RUPERT | 4 |
| PADILLA TRANSPORT LLC | 3567763 | WILDER | 3 |
| PADILLA TRANSPORTATION LLC | 3954829 | NAMPA | 2 |
| PAEZ TRANSPORT LLC | 5911186 | NAMPA | 1 |
| PAGE 1 TRANSPORT LLC | 2955410 | CAMBRIDGE | 2 |
| PAGE WELDING SERVICES LLC | 3436634 | JEROME | 2 |
| PAH CONSTRUCTION LLC | 7071518 | BONNERS FERRY | 1 |
| PAH LLC | 2253424 | POCATELLO | 7 |
| PAIGE EXCAVATION LLC | 4104984 | NAMPA | 1 |
| PAIN FREE HAULING LLC | 4185760 | SANDPOINT | 8 |
| PALACIOS TRANSPORT LLC | 3427268 | IDAHO FALLS | 0 |
| PALACIOS TRUCKING LLC | 3145890 | RUPERT | 4 |
| PALLAS FIRE SUPPRESSION INC | 3811591 | HAILEY | 2 |
| PALM TRUCKING LLC | 4377856 | CALDWELL | 1 |
| PALMER GRADING & DOZING | 916195 | SANDPOINT | 2 |
| PALMER TRANSPORTATION LLC | 4162447 | DRIGGS | 1 |
| PALMER X INC | 4475752 | ATHOL | 1 |
| PALO VERDE TRUCKING LLC | 1062643 | ASHTON | 6 |
| PALOUSE PRAIRIE FARMS LLC | 2530588 | TROY | 1 |
| PALOUSE VALLEY SEPTIC SERVICE LLC | 2009711 | PRINCETON | 3 |
| PANCHERI LAND & LIVESTOCK LLC | 730413 | MELBA | 31 |
| PANCHERI TRUCKING LLC | 2361987 | NAMPA | 3 |
| PANHANDLE CONTRACTORS LLC | 3803197 | SANDPOINT | 1 |
| PANHANDLE DOOR & DRAWER INCORPORATED | 531036 | BONNERS FERRY | 2 |
| PANHANDLE DOOR INC | 3098787 | NAPLES | 4 |
| PANHANDLE EXCAVATING LLC | 3029572 | HAYDEN | 2 |
| PANHANDLE FOREST PRODUCTS INC | 968304 | COCOLALLA | 2 |
| PANHANDLE LOGWORKS LLC | 3319198 | SPIRIT LAKE | 1 |
| PANHANDLE MOVERS LLC | 3867531 | POST FALLS | 3 |
| PANHANDLE NAIL BENDERS INC | 1519947 | BONNERS FERRY | 2 |
| PANHANDLE TIMBER MANAGEMENT LLC | 4245250 | PRIEST RIVER | 2 |
| PANHANDLE TOWING AND RECOVERY LLC | 2564959 | BONNERS FERRY | 2 |
| PANHANDLE TRUCK & EQUIPMENT REPAIR LLC | 2932079 | PLUMMER | 2 |
| PANIKE AUTO BODY REPAIR | 337645 | WEISER | 1 |
| PANOPTIC BEE FARM LLC | 3436982 | CALDWELL | 4 |
| PANORAMA CONSTRUCTION CO INC | 921507 | NAMPA | 3 |
| PANTERO MOBILE WASHING LLC | 7008307 | MERIDIAN | 3 |
| PAPA LOVE'S TRUCKING LLC | 4021625 | RIGBY | 1 |
| PAPA WILLIES ROAD AND LOAD LLC | 7324042 | NEW PLYMOUTH | 2 |