| M FRANK SULLIVAN | 1045591 | MONTEVIEW | 2 |
| M H CHURCH INC | 1233973 | SWEET | 2 |
| M H JONES FARMS LC | 254501 | BURLEY | 2 |
| M J M HEAVY HAUL LLC | 2048668 | ST MARIES | 1 |
| M J SPEAR & SON | 1404480 | SANDPOINT | 1 |
| M J TRANSPORT INC | 3030459 | KIMBERLY | 1 |
| M JAY WOODWARD | 435797 | BANCROFT | 2 |
| M KELLEY CONSTRUCTION INC | 2852763 | RATHDRUM | 1 |
| M M & I LOGGING INC | 660489 | BONNERS FERRY | 4 |
| M PYNE CUSTOM HAULING LLC | 2186131 | JEROME | 12 |
| M R MILLER INC | 881106 | BOISE | 3 |
| M ROMERO TRANSPORATION LLC | 4216883 | BURLEY | 2 |
| M RUVALCABA TRUCKING LLC | 1782753 | CALDWELL | 1 |
| M SCOTT L RAPP | 4476666 | IDAHO FALLS | 1 |
| M SIFUENTES TRANSPORTATION LLC | 4411986 | TWIN FALLS | 1 |
| M TRUCKING LLP | 3514151 | BOISE | 5 |
| M VOIGT CONSTRUCTION INC | 978061 | IDAHO FALLS | 1 |
| M W RENFRO & SONS INC | 423974 | HORSESHOE BEND | 2 |
| M-L MASONRY INC | 3455311 | CALDWELL | 1 |
| M&A RAMIREZ TRUCKING LLC | 4066737 | TWIN FALLS | 2 |
| M&B TRANSPORT | 3680819 | SHOSHONE | 1 |
| M&C TRANSPORT AND SERVICES LLC | 4347250 | TWIN FALLS | 1 |
| M&C TRANSPORT LLC | 3631257 | TWIN FALLS | 1 |
| M&D LOGISTICS LLC | 4246405 | BOISE | 1 |
| M&E TRANSPORT LLC | 2949372 | IDAHO FALLS | 7 |
| M&E TRANSPORT LOGISTICS LLC | 3738507 | IDAHO FALLS | 0 |
| M&G TRUCKING LLC | 2964210 | ATHOL | 1 |
| M&K HAULING INC | 2382688 | MERIDIAN | 0 |
| M&L COMMODITIES INC | 693427 | MERIDIAN | 1 |
| M&L FARMS & TRUCKING LLC | 1846856 | RUPERT | 4 |
| M&M FEEDLOTS LLP | 3951385 | PARMA | 3 |
| M&N TRUCKING LLC | 4395573 | CALDWELL | 1 |
| M&Q TRUCKING LLC | 4578115 | RIGBY | 2 |
| M&T EQUIPMENT | 2481826 | CALDWELL | 2 |
| M&T RANCHES | 3004088 | OLA | 1 |
| M&V TRANSPORT LLC | 3091934 | PAYETTE | 1 |
| M&W DIESEL PERFORMANCE INCORPORATED | 4173717 | BLACKFOOT | 0 |
| M&Z TRUCKING LLC | 4568184 | GARDEN CITY | 2 |
| M2 LANDSCAPE CONTRACTORS INC | 1033946 | EAGLE | 3 |
| M7 TRUCKING INC | 3986549 | REXBURG | 2 |
| MAAG PRESCRIPTION CENTER LLC | 2171941 | POCATELLO | 1 |
| MABEYS PALLETS LLC | 4406807 | HEYBURN | 4 |
| MAC AG IRRIGATION CONSTRUCTORS INCORPORATED | 1258174 | TWIN FALLS | 1 |
| MAC ENTERPRISES LLC | 6242346 | MULLAN | 3 |
| MAC STRUCTURES INC | 2505437 | COEUR D' ALENE | 2 |
| MAC TRANSPORTATION LLC | 1340562 | KUNA | 4 |
| MAC-MOTION LLC | 4512113 | POST FALLS | 2 |
| MACH SERVICES LLC | 4293973 | COEUR D ALENE | 0 |
| MACIEL TRUCKING LLC | 3596948 | SHELLEY | 2 |
| MACK RASMUSSEN | 1594097 | PAYETTE | 1 |
| MACK TRANSPORTATION LLC | 4148851 | FILER | 1 |
| MACKAY LUMBER AND HARDWARE LLC | 3386228 | MACKAY | 1 |
| MACKAY WINDERNESS RIVER TRIPS INC | 1123887 | BOISE | 20 |
| MACKEY FIRE & ICE LLC | 4087602 | EAGLE | 2 |
| MACRAE CUSTOM FARMING INC | 880926 | HEYBURN | 37 |
| MADDEN ENTERPRISES LLC | 2816290 | LEWISTON | 17 |
| MADDIE TRUCKING LLC | 4609026 | BUHL | 1 |
| MADER RANCH LLC | 4438637 | COTTONWOOD | 1 |
| MADEWELL WOODWORKS LLC | 4494188 | MERIDIAN | 1 |
| MADISON ROOFING INC | 276177 | BOISE | 3 |
| MADRIAL'S FIREWOOD | 1518333 | SHELLEY | 2 |
| MADSEN FARMS LLC | 4519179 | WILDER | 1 |
| MAESTAS TRUCKING LLC | 3829507 | RUPERT | 1 |
| MAESTRO LOGISTICS LLC | 4551760 | BOISE | 1 |
| MAGANA & SONS LLC | 1902729 | BURLEY | 14 |
| MAGANA BROTHERS TRUCKING LLC | 3820458 | BURLEY | 18 |
| MAGAW INDUSTRIES INC | 886866 | JEROME | 4 |
| MAGGI LOGGING INC | 1815788 | BONNERS FERRY | 1 |
| MAGGIE CREEK FARMS LLC | 2563448 | KAMIAH | 1 |
| MAGIC CARPET TRAVELS ADVISORS OF IDAHO INC | 2218051 | IDAHO FALLS | 0 |
| MAGIC EXPRESS LLC | 3123162 | TWIN FALLS | 4 |
| MAGIC VALLEY BAPTIST CHURCH | 744169 | BUHL | 1 |
| MAGIC VALLEY CONSTRUCTION LAWNSCAPES | 2147543 | TWIN FALLS | 1 |
| MAGIC VALLEY COVERING AND TIRE DISPOSAL LLC | 3672073 | BUHL | 0 |
| MAGIC VALLEY DAIRY SYSTEMS | 3642207 | JEROME | 18 |
| MAGIC VALLEY EARTH & CRANE LLC | 3244655 | KIMBERLY | 4 |
| MAGIC VALLEY ELECTRIC LLC | 4001605 | JEROME | 5 |
| MAGIC VALLEY EQUIPMENT CO INC | 713277 | PAUL | 2 |
| MAGIC VALLEY FARMS LLC | 4143003 | BURLEY | 0 |
| MAGIC VALLEY GROWERS LTD | 1261380 | WENDELL | 22 |
| MAGIC VALLEY LANDSCAPING LLC | 3240309 | BOISE | 5 |
| MAGIC VALLEY PAVING LLC | 2990468 | KIMBERLY | 2 |
| MAGIC VALLEY POWDER LLC | 4289824 | TWIN FALLS | 1 |
| MAGIC VALLEY PROTEIN LLC | 3691603 | BURLEY | 3 |
| MAGIC VALLEY QUALITY MILK TRANSPORT LH LLC | 3215904 | JEROME | 14 |
| MAGIC VALLEY QUALITY MILK TRANSPORT LLC | 2254420 | JEROME | 16 |
| MAGIC VALLEY ROAD SOLUTIONS LLC | 4305014 | BURLEY | 16 |
| MAGIC VALLEY SAND & GRAVEL | 916561 | BURLEY | 6 |
| MAGIC VALLEY SHEDS LLC | 3445962 | KIMBERLY | 2 |
| MAGIC VALLEY TRUCKING LLC | 3413557 | TWIN FALLS | 1 |
| MAGNUM CONTRACTORS LLC | 928928 | BOISE | 7 |
| MAGNUM TRANSPORTATION LLC INC | 4464973 | GOODING | 1 |
| MAGPIE TRANSPORT LLC | 4224336 | EAGLE | 1 |
| MAHAVEER TRUCKING LLC | 3482563 | NAMPA | 4 |
| MAIDEN TRUCKING LLC | 3354932 | BRUNEAU | 1 |
| MAILTIME INC | 4188639 | CAMBRIDGE | 1 |
| MAIN AUCTION CORP | 2467632 | BOISE | 1 |
| MAINSTREAM CONSTRUCTION LLC | 2198645 | PAYETTE | 1 |
| MAJESTIC LANDSCAPE CO | 1259150 | NAMPA | 6 |
| MAJESTIC TOWING LLC | 505256 | IDAHO FALLS | 3 |