| POCATELLO MEDICAL INVESTORS LIMITED PARTNERSHIP | 1997168 | POCATELLO | 1 |
| POCATELLO READY MIX INC | 231930 | POCATELLO | 25 |
| POCATELLO REGIONAL MEDICAL CENTER | 917041 | POCATELLO | 1 |
| POCATELLO ROOFING INC | 1295855 | POCATELLO | 4 |
| POCATELLO SWEEPING AND SNOW REMOVAL | 3513995 | POCATELLO | 8 |
| POCONO COAST LLC | 2237983 | IDAHO FALLS | 0 |
| POCONO COAST TRANSPORTATION INC | 716749 | IDAHO FALLS | 2 |
| POCONO COAST WEST LLC | 2154977 | IDAHO FALLS | 22 |
| POE ASPHALT PAVING INC | 51082 | LEWISTON | 43 |
| POE ENTERPRISES INC | 1878857 | POST FALLS | 1 |
| POGGERS TRANSPORT LLC | 3442137 | EAGLE | 3 |
| POGGES EXCAVATION LLC | 1024766 | BLACKFOOT | 1 |
| POINTE PEST CONTROL-ID LLC | 2953414 | POST FALLS | 4 |
| POLANCO XPRESS LLC | 2330962 | NAMPA | 1 |
| POLAR | 3428099 | MERIDIAN | 0 |
| POLAR COMPANY LLC | 3106882 | COEUR D ALENE | 2 |
| POLAR STAR LLC | 3150599 | BOISE | 1 |
| POLITOS TRUCKING LLC | 3476229 | KUNA | 1 |
| POLLA OIL CO INC | 615716 | MULLAN | 1 |
| POLLMAN CONTRACTING LLC | 768792 | LENORE | 1 |
| PONCE ENTERPRIZE LLC | 3085886 | IDAHO FALLS | 2 |
| POND CONCRETE CONSTRUCTION INC | 1069086 | RIGBY | 1 |
| PONDEROSA BUILDERS | 8607573 | DRIGGS | 3 |
| PONDEROSA FIRE LLC | 4345766 | BOISE | 3 |
| PONTY TRUCKING LLC | 3865647 | COEUR D ALENE | 1 |
| POOL & SPA BY CESAR LLC | 3615171 | CALDWELL | 1 |
| POOP SUCKERS SEPTIC SERVICE SOUTH EAST IDAHO LLC | 4496030 | BLACKFOOT | 1 |
| POOR MAN TRUCKING LLC | 3787380 | CALDWELL | 1 |
| POP POPS LANDWORKS LLC | 3966893 | HAYDEN | 1 |
| POPA TOAD TRUCKING LLC | 3141924 | NAMPA | 1 |
| PORTAPROS LLC | 2361780 | NAMPA | 23 |
| PORTER BUILT INCORPERATED | 1511946 | POCATELLO | 2 |
| PORTER EXCAVATION LLC | 3549359 | MERIDIAN | 1 |
| PORTER VALLEY SPRINGS, LLC | 7632336 | PRESTON | 1 |
| PORTERS SUPPLY & DISTRIBUTING INC | 3487278 | REXBURG | 6 |
| PORTHOLE TRANSPORTATION LLC | 4405036 | BOISE | 2 |
| PORTNEUF LOGISTICS LLC | 4491926 | POCATELLO | 0 |
| POST COMPANY | 1184000 | IDAHO FALLS | 2 |
| POST DRILLING INC | 2341497 | WEISER | 6 |
| POST FALLS FOOD BANK INC | 2582147 | POST FALLS | 1 |
| POST FALLS MEDICAL INVESTORS LLC | 2187039 | POST FALLS | 2 |
| POST FALLS RETIREMENT INVESTORS LLC | 2251474 | POST FALLS | 2 |
| POTANDON PRODUCE LLC | 1880505 | IDAHO FALLS | 1 |
| POTATO PRODUCTS OF IDAHO LLC | 1125736 | RIGBY | 2 |
| POTATO SERVICES OF IDAHO LLC | 2185481 | REXBURG | 4 |
| POTATO STATE LOGISTICS LLC | 4417587 | CALDWELL | 1 |
| POTHEAD ORGANICS | 9613055 | KUNA | 4 |
| POTRATZ VENTURES LLC | 1669230 | TROY | 1 |
| POTTER RANCHES LLC | 920965 | MALAD CITY | 4 |
| POTTERMAN HOLLOW LLC | 2178553 | IDAHO FALLS | 1 |
| POWDER COATINGS INC | 1028629 | BOISE | 1 |
| POWDER RIVER ENTERPRISES LLC | 1364010 | FRUITLAND | 1 |
| POWELL ENTERPRISES LLC | 3848860 | PRIEST RIVER | 2 |
| POWELL TRUCK BROKERS LLC | 2283800 | EAGLE | 0 |
| POWER ENGINEERS INC | 1412960 | HAILEY | 26 |
| POWER LINE CONSTRUCTION COMPANY | 62686 | ARCO | 5 |
| POWER PLUS INC | 917989 | BOISE | 2 |
| POWER SHIPPER'S LLC | 3360777 | POST FALLS | 0 |
| POWERMAX ENTERPRISES LLC | 4566921 | COEUR D ALENE | 1 |
| POWERS & ASSOCIATES LLC | 4336118 | BOISE | 1 |
| POWERS CANDY CO INC | 656307 | POCATELLO | 12 |
| POWERS EXCAVATING INC | 2030088 | VICTOR | 6 |
| POWERS TRANSPORT AND EQUIPMENT INC | 3091708 | MERIDIAN | 1 |
| POXLEITNER FARMS | 1452223 | GRANGEVILLE | 2 |
| PP TRUCKING | 3682322 | BOISE | 0 |
| PR TRANSPORT LLC | 4447421 | BURLEY | 1 |
| PRAIRIE EQUIPMENT RENTAL | 1571315 | GRANGEVILLE | 2 |
| PRAIRIE POTABLE WATER SERVICES LLC | 3258061 | HAYDEN | 4 |
| PRATT LOGGING | 648207 | BLACKFOOT | 4 |
| PRATT LUMBER INC | 255911 | BLACKFOOT | 4 |
| PRATT TRUCKING | 1901520 | CRAIGMONT | 1 |
| PRATT TRUCKING LLC | 4234748 | WINCHESTER | 1 |
| PRB FEED LLC | 2331186 | BLACKFOOT | 2 |
| PRB OIL COMPANY LLC | 1457551 | BLACKFOOT | 2 |
| PRE-MIX INC | 696301 | LEWISTON | 24 |
| PRECISION BIO LLC | 4376999 | LEWISTON | 1 |
| PRECISION CONCRETE PUMPING LLC | 3918952 | CALDWELL | 1 |
| PRECISION CUSTOM APPLICATION LLC | 4385383 | PAYETTE | 1 |
| PRECISION DEMOLITION & ABATEMENT LLC | 1895363 | BOISE | 1 |
| PRECISION EARTHWORKS LLC | 4070886 | FRUITLAND | 3 |
| PRECISION EXCAVATING LLC | 3225453 | POST FALLS | 3 |
| PRECISION EXCAVATION & CONSTRUCTION INC | 3861104 | MERIDIAN | 18 |
| PRECISION FORESTRY | 3634048 | HAYDEN | 4 |
| PRECISION GLASS & ALUMINUM INC | 2453118 | POCATELLO | 1 |
| PRECISION GRADING & EXCAVATION LLC | 1466596 | CALDWELL | 2 |
| PRECISION HEAVY EQUIPMENT REPAIR AND MAINTENANCE | 4520068 | SAINT MARIES | 1 |
| PRECISION INSULATION CDA | 3019851 | POST FALLS | 4 |
| PRECISION LANDWORKS LLC | 2685566 | RATHDRUM | 6 |
| PRECISION PANEL STRUCTURES INC | 917308 | EAGLE | 4 |
| PRECISION PLUMBING OF SWFL LLC | 3949754 | MERIDIAN | 2 |
| PRECISION POOL FINISHERS INC | 1482734 | MERIDIAN | 1 |
| PRECISION PRECAST AND CONSTRUCTION LLC | 3497878 | REXBURG | 3 |
| PRECISION RESCUE GROUP INCORPORATED | 4544975 | LEWISTON | 2 |
| PRECISION RETROFITS LLC | 3961253 | JEROME | 1 |
| PRECISION SPRAYING | 945385 | SUGAR CITY | 2 |
| PRECISION TOOLS LLC | 4135627 | PRINCETON | 1 |
| PRECISION TRUSS LLC | 3215029 | PLUMMER | 1 |
| PRECISION UNDERGROUND LLC | 3808405 | CALDWELL | 2 |
| PRECISION WORX LLC | 2521301 | RIGBY | 2 |
| PRECISION X TRANSPORT LLC | 4169908 | MERIDIAN | 6 |