| PAULS TRACTOR SERVICES LLC | 3107719 | BOISE | 1 |
| PAULSEN TRANSPORTS | 2477842 | NEW PLYMOUTH | 1 |
| PAULY'S HELICOPTER SERVICES LLC | 2968952 | PARMA | 1 |
| PAVEL STRUK | 3255230 | BOISE | 1 |
| PAVEMENT SPECIALTIES OF IDAHO INC | 969416 | BOISE | 18 |
| PAVERSYSTEMS LLC | 1653356 | BOISE | 1 |
| PAVEX LLC | 548817 | BOISE | 2 |
| PAYETTE PRIME INC | 3894284 | CHALLIS | 2 |
| PAZ & SONS TRANSPORTATION | 1458112 | MINIDOKA | 1 |
| PB&J TRUCKING LLC | 4514489 | SAINT ANTHONY | 1 |
| PBE VENTURES LLC | 4406527 | ISLAND PARK | 11 |
| PC MAINTENANCE LLC | 908274 | BOISE | 1 |
| PC RECYCLERS OF IDAHO | 2146864 | MERIDIAN | 2 |
| PCT TRUCKING LLC | 3115868 | JEROME | 10 |
| PDI TRANSPORT LLC | 8432140 | HANSEN | 1 |
| PDS TRUCKING LLC | 813788 | PRESTON | 7 |
| PEA AND DAU | 945942 | LENORE | 2 |
| PEACE BY PIECE INC | 2621073 | MERIDIAN | 2 |
| PEACEPIPE CONSTRUCTION AND FABRICATION INC | 1897128 | ROBERTS | 2 |
| PEAK ADVENTURES INC | 919969 | CATALDO | 2 |
| PEAK CONCRETE CONSTRUCTION LLC | 3228233 | MERIDIAN | 1 |
| PEAK ENTERPRISES LLC | 3869518 | POST FALLS | 2 |
| PEAK MECHANICAL LLC | 3112585 | OSBURN | 1 |
| PEAK PERFORMANCE PUMPING LLC | 4295630 | BOISE | 3 |
| PEAK PLUMBING & SEPTIC LLC | 2841475 | MERIDIAN | 1 |
| PEAK SAND & GRAVEL INC | 916518 | SANDPOINT | 18 |
| PEAK SIGN CORPORATION | 2196778 | TWIN FALLS | 1 |
| PEARMAN CONTRACTING LLC | 926800 | NAMPA | 4 |
| PEARSON DAIRY LLC | 3628441 | GOODING | 1 |
| PEARSON LOGGING LLC | 2958319 | PRIEST RIVER | 1 |
| PEARSON WELL DRILLING | 3300259 | MIDVALE | 47 |
| PEASLEY TRANSFER & STORAGE CO | 62670 | BOISE | 30 |
| PEBBLE CREEK LAND COMPANY | 2218105 | POCATELLO | 0 |
| PECK AND PECK EXCAVATING INC | 359700 | POST FALLS | 15 |
| PECK TRUCKING AND GRAVEL LLC | 949805 | SAGLE | 7 |
| PEDAL TO THE METAL TRUCKING LLC | 3667897 | ABERDEEN | 2 |
| PEDERSEN LOGSMITHS LLC | 1114147 | CHALLIS | 1 |
| PEDRAZA DIAZ TRUCKING LLC | 4219604 | CALDWELL | 1 |
| PEDRO CONTRERAS | 1545965 | NAMPA | 2 |
| PEDRO ELIZONDO TRUCKING | 3044085 | BURLEY | 2 |
| PEGASUS TRANSPORT INC | 948941 | BOISE | 1 |
| PELTS UNLIMITED LLC | 3892965 | WILDER | 0 |
| PEND D' OREILLE WINERY INC | 2163201 | SANDPOINT | 1 |
| PEND OREILLE PRINTER | 1690167 | SANDPOINT | 1 |
| PENDELL OIL INC | 187234 | SAINT MARIES | 2 |
| PENN PACIFIC INC | 2450112 | JEROME | 0 |
| PENNELLA LAND AND TREE LLC | 4430975 | SPIRIT LAKE | 1 |
| PENNINGTON LANDLEVELING LLC | 3454283 | MIDDLETON | 1 |
| PENTA POST & TREATING CO INC | 62672 | BLISS | 1 |
| PEOPLES FURNITURE COMPANY | 4006474 | WEISER | 3 |
| PEP PARTNERSHIP | 1060886 | ABERDEEN | 3 |
| PEPPERMINT PROPANE LLC | 4166441 | HAYDEN | 2 |
| PEREGRINE EXPRESS LLC | 3541954 | BOISE | 1 |
| PEREZ TRUCKING LLC | 4206549 | RUPERT | 2 |
| PERFECTION EDGE LLC | 4376653 | POST FALLS | 1 |
| PERFECTION TRAFFIC CONTROL | 2277238 | POST FALLS | 33 |
| PERFECTION WEED & PEST CONTROL INC | 1365284 | WORLEY | 2 |
| PERFORMIX NUTRITION SYSTEMS LLC | 579088 | NAMPA | 26 |
| PERIDOT SVCS LLC | 4491824 | DOWNEY | 1 |
| PERIMETER SECURITY GROUP LLC | 1718182 | DALTON GARDENS | 17 |
| PERK N SONS TRUCKING | 3732470 | GOODING | 1 |
| PERMA COLUMN PRECAST INC | 3657638 | POST FALLS | 8 |
| PERPETUA RESOURCES IDAHO INC | 4460896 | BOISE | 5 |
| PERRY BARNHILL | 879590 | KIMBERLY | 2 |
| PERRY BAYES | 2820829 | CHUBBUCK | 1 |
| PERRY L GOICOECHEA TRUCKING INC | 614640 | ST MARIES | 2 |
| PERRY PATTON ENTERPRISES | 1275099 | OROFINO | 1 |
| PERRY SEVY | 916565 | CALDWELL | 2 |
| PERRY STRATTON BULLDOZING LLC | 1028700 | SANDPOINT | 1 |
| PERUVIAN TRANSPORT LLC | 4485712 | JEROME | 1 |
| PESINA TRUCKING LLC | 2206728 | NAMPA | 1 |
| PET FOOD TO YOU LLP | 2827151 | MERIDIAN | 1 |
| PETE GLIDDEN | 1394974 | NAMPA | 1 |
| PETER A JAVORSKY | 1206551 | BOISE | 1 |
| PETER ALAN HEARN | 2305671 | BOISE | 1 |
| PETER G HEWES | 1330968 | BOISE | 1 |
| PETER J SHETLER | 921097 | FILER | 1 |
| PETER JOSEPH WILSON | 1405570 | NAMPA | 3 |
| PETER K BRANDS | 1544241 | BOISE | 1 |
| PETER NIKOLAYEV | 4465047 | PRIEST RIVER | 0 |
| PETERS & KEATTS EQUIPMENT INC | 1512634 | LEWISTON | 10 |
| PETERS & KEATTS TRUCKING LLC | 562983 | LEWISTON | 5 |
| PETERSEN & ASSOCIATES INC | 648573 | VICTOR | 1 |
| PETERSEN BROTHERS CONSTRUCTION | 2193860 | TWIN FALLS | 8 |
| PETERSEN TRUCKING LLC | 4370336 | JEROME | 1 |
| PETERSEN'S CONSTRUCTION AND REMODEL LLC | 4018344 | MERIDIAN | 1 |
| PETERSON BOYS LLC | 1305198 | BLACKFOOT | 3 |
| PETERSON CUSTOM MARBLE LLC | 3610821 | CALDWELL | 5 |
| PETERSON FARMS INC | 489438 | CAREY | 3 |
| PETERSON LAND & CATTLE INC | 883670 | CASTLEFORD | 4 |
| PETERSON LIVESTOCK LLC | 4490882 | BUHL | 1 |
| PETERSON TRANSPORTS INC | 1626119 | GEORGETOWN | 2 |
| PETERSON TRUCKING INC | 62645 | CASTLEFORD | 3 |
| PETR REZNIK | 1865583 | MERIDIAN | 0 |
| PETRA INCORPORATED | 905786 | BOISE | 1 |
| PETRO TRANSPORT LLC | 2928231 | NAMPA | 1 |
| PETROL SERVICES INC | 1178807 | BOISE | 2 |
| PETROSKIE AND SONS TRUCKING LLC | 3931969 | RATHDRUM | 1 |
| PFB INC | 1993854 | KUNA | 2 |
| PG SANCHEZ TRUCKING LLC | 3027993 | IDAHO FALLS | 3 |