| LEONARD BECK | 1171294 | BURLEY | 3 |
| LEONARD G FRIESEN | 1116404 | BUHL | 2 |
| LEONARD LEE STOUT | 1211011 | PAYETTE | 1 |
| LEONARD PETROLEUM EQUIPMENT OF BOISE LLC | 2285458 | BOISE | 8 |
| LEONARD PETROLEUM EQUIPMENT OF TWIN FALLS INC | 4401054 | TWIN FALLS | 3 |
| LEONARD SLENDER | 1183005 | MERIDIAN | 2 |
| LEONARD TRUCKING LLC | 4576574 | NAMPA | 1 |
| LEONARD W BROWN | 927937 | CORRAL | 1 |
| LEORA HOUSE | 2239186 | FRUITLAND | 0 |
| LEROY J SHARON | 1012511 | OROFINO | 1 |
| LEROY WILMES LLC | 3164693 | PLUMMER | 4 |
| LES BARTAUSKY | 2945242 | BLACKFOOT | 1 |
| LES BOIS MASONRY INC | 878624 | NAMPA | 2 |
| LES LOUCKS | 3012743 | MARSING | 1 |
| LES SCHWAB TIRE CENTERS OF IDAHO LLC | 1448148 | COEUR D' ALENE | 11 |
| LESKO CONTAINER SALES LLC | 4404899 | NAMPA | 1 |
| LESKO TRANSPORT LLC | 3707174 | NAMPA | 4 |
| LESLIE J TENNANT | 2827009 | GOODING | 2 |
| LESTER A CARBERRY | 1376494 | GOODING | 1 |
| LETE ENTERPRISES LLC | 921000 | NAMPA | 3 |
| LETHAL EXCAVATION LLC | 4113801 | CLIFTON | 1 |
| LEVEL UP CONCRETE SERVICES LLC | 3993564 | RATHDRUM | 0 |
| LEVI J HARRISON TRUCKING LLC | 1582174 | CAMBRIDGE | 2 |
| LEVI J HARRISON TRUCKING LLC | 4429632 | CAMBRIDGE | 0 |
| LEVI LUSTIG | 4436514 | COTTONWOOD | 2 |
| LEVI NICHOLS | 3965183 | GRAND VIEW | 1 |
| LEVI SPENCER | 2926902 | GRACE | 3 |
| LEW MANGUM | 777063 | OROFINO | 4 |
| LEWIS CLARK TRADER | 1342880 | LEWISTON | 1 |
| LEWIS CORPORATION | 1445413 | POCATELLO | 1 |
| LEWIS TRUCKING LLC | 3386907 | KIMBERLY | 1 |
| LEWIS-CLARK STATE COLLEGE | 1034355 | LEWISTON | 4 |
| LEWISTON VETERINARY CLINIC | 4391313 | LEWISTON | 2 |
| LG DAVISON & SONS INC | 902822 | PRAIRIE | 5 |
| LG LOGISTICS LLC | 2531234 | NAMPA | 0 |
| LG TRANSPORT LLC | 1717788 | IDAHO FALLS | 1 |
| LHT LLC | 3011141 | ATHOL | 2 |
| LIBBYS TRANSPORT LLC | 4258063 | IDAHO FALLS | 1 |
| LIBERTY CONCRETE LLC | 3993319 | COEUR D ALENE | 13 |
| LIBERTY CRUDE OIL TRANSPORT LLC | 1882474 | COEUR D ALENE | 8 |
| LIBERTY HOTSHOT LLC | 4397500 | MIDDLETON | 1 |
| LIBERTY LANDWORKS LLC | 3002499 | COEUR D ALENE | 6 |
| LIBERTY LOGISTICS LLC | 3756169 | SHELLEY | 1 |
| LIBERTY MACHINE WORKS LLC | 4147917 | PRESTON | 1 |
| LIBIN, LLC | 2868810 | NAMPA | 1 |
| LIBRA EXPRESS LLC | 3392571 | TWIN FALLS | 1 |
| LIBRA HEART TRUCKING LLC | 2190121 | NAMPA | 1 |
| LICKETY SPLIT EXPRESS LLC | 9723085 | TWIN FALLS | 2 |
| LIDDIL PAVING LLC | 1155600 | POCATELLO | 5 |
| LIFEXPEED FI LZ LLC | 4177305 | BOISE | 1 |
| LIFT 21X LLC | 6764237 | IDAHO FALLS | 10 |
| LIFTEX LIMITED LIABILITY COMPANY | 4233227 | REXBURG | 1 |
| LIGHT AND DAY LLC | 3814459 | HAYDEN | 1 |
| LIGHTFOOT TELECOM LLC | 4287521 | BOISE | 12 |
| LIGHTNING ENTERPRISES LLC | 2244989 | NAMPA | 0 |
| LIGHTNING LOU'S SERVICES LLC | 4357366 | BOISE | 3 |
| LIGHTNING LOU'S SERVICES LLC. | 8152663 | BOISE | 3 |
| LIGHTS UP PRODUCTIONS LLC | 2875360 | DRIGGS | 1 |
| LIL RASCALS CONCRETE PUMPING LLC | 3213013 | COEUR D ALENE | 4 |
| LILIA TELLEZ & SONS TRUCKING LLC | 5716054 | BURLEY | 1 |
| LILLY LOGISTICS INC | 3092808 | BOISE | 0 |
| LIMELIGHT TRANSPORTATION INC | 910839 | OAKLEY | 4 |
| LINCOLN COUNTY | 3670364 | SHOSHONE | 4 |
| LINCOLN EXCAVATING INC | 2913286 | HAYDEN | 4 |
| LINCOLN GRIMM | 3060986 | TWIN FALLS | 1 |
| LINDA SMITH | 1440469 | NAMPA | 1 |
| LINDSAY ALLERS | 1245482 | PIERCE | 1 |
| LINDSAY TRANSPORTATION LLC | 2962215 | IDAHO FALLS | 0 |
| LINDSAY TRUCK & TOWING INC | 537847 | IDAHO FALLS | 5 |
| LINDTELL CORP | 2240105 | POST FALLS | 0 |
| LINGER DIST INC | 1158641 | SALMON | 3 |
| LINGER DISTRIBUTING COMPANY LLC | 3803876 | SALMON | 2 |
| LINK LINE LLC | 3166233 | BOISE | 1 |
| LINSKIY TRUCKING LLC | 2637729 | STAR | 1 |
| LION LLC | 4270298 | BOISE | 1 |
| LIONS DIRT HAULING LLC | 4154383 | EMMETT | 1 |
| LIONS EXPRESS TRANSPORT LLC | 3960564 | CALDWELL | 5 |
| LIONS NOT SHEEP SEPTIC AND EXC LLC | 4275088 | CLARK FORK | 1 |
| LIONS PRIDE TRANSPORT LLC | 2206102 | BOISE | 1 |
| LIONS PRIDE TRANSPORT LLC | 2459794 | KUNA | 6 |
| LIPHART ENTERPRISES LLC | 4297587 | MOSCOW | 1 |
| LIPPERT EXCAVATION AND PIPELINE INC | 2361745 | SANDPOINT | 11 |
| LIT LLC | 3835215 | EAGLE | 5 |
| LITEHOUSE INC | 229897 | SANDPOINT | 56 |
| LITHE MOVING SERVICES & LOGISTICS LLC | 4311708 | MERIDIAN | 3 |
| LITHIA CHRYSLER JEEP DODGE OF POCATELLO | 3009119 | POCATELLO | 1 |
| LITHOCRAFT INC | 1270787 | BOISE | 1 |
| LITTLE ANT TRUCKING INC | 3541307 | BANCROFT | 1 |
| LITTLE BROTHER TRUCKING II LLC | 4459589 | KIMBERLY | 1 |
| LITTLE BULLDOG LEGACY LINE LLC | 4452482 | IDAHO FALLS | 1 |
| LITTLE HILL TRUCKING LLC | 1807232 | BANCROFT | 1 |
| LITTLE IDAHO | 3415071 | HARRISON | 1 |
| LITTLE STINKER SEPTIC INC | 1126353 | HAYDEN | 1 |
| LITTLE VALLEY AQUACULTURE LLC | 4454170 | BRUNEAU | 1 |
| LITTLE VALLEY ELK RANCH LLC | 1831077 | GLENNS FERRY | 3 |
| LITTLE WINDY ACRES LLC | 4541945 | DIETRICH | 2 |
| LITTLE WOLFE LLC | 3755445 | TWIN FALLS | 1 |
| LITTLEJOHN LANDSCAPE & CONSTRUCTION LLC | 4457638 | CASCADE | 1 |
| LITTLER FARM INC | 171965 | TROY | 1 |
| LIVELY ENTERPRISE INC | 956357 | FILER | 1 |