| LILignetics, INC. | Kootenai | ID | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| LGLinde Gas and Equipment | Pocatello | ID | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
 Lippert Components, INC. | Nampa | ID | Furniture and Related Product Manufacturing337121 | — | ◇ UNVERIFIED |
| LML & M Enterprises, LLC | Jerome | ID | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| LHLohman Helicopter, LLC | Kendrick | ID | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| LGLost Grove Brewing LLC DBA Lost Shack by Lost Grove Brewing | Boise | ID | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| LGLost Grove Brewing LLC DBA Lost Shack by Lost Grove Brewing | Boise | ID | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
 Louisiana Pacific Corporation | Hayden | ID | Wood Product Manufacturing321219 | — | ◇ UNVERIFIED |
| LCLP Corporation | Bonners Ferry | ID | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LCLudlow Companies, LLC | Nampa | ID | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| MPMabey's Pallet & Lumber, INC | Rupert | ID | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MDMachine Dynamics, INC. | Preston | ID | Machinery Manufacturing333220 | — | ◇ UNVERIFIED |
| MPMagnida Planned Facility | American Falls | ID | Chemical Manufacturing325311 | — | ◇ UNVERIFIED |
| MIMann Investments LLC | Garden City | ID | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MIMann Investments LLC | Garden City | ID | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MLMansfield, LLC Dba the Stone Outlet | Boise | ID | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| MCMaravia Corporation | Boise | ID | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MPMarine Power | Lewiston | ID | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MAMarshall and Associates, Inc. | Boise | ID | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| MBMatchwood Brewing Company, LLC | Sandpoint | ID | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MGMatthew Gross DBA The Donut House | Hayden | ID | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| MDMcClure Dental Lab Design, LLC | Meridian | ID | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
| MPMcNic Properties LLC | Middleton | ID | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MMMemorial Monuments | Burley | ID | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| MMMemorial Monuments | City of Pocatello | ID | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| MMMil-Stak Manufacturing Co., LLLP | Fruitland | ID | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| MMM & M Extendo LLC | Boise | ID | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MMM & M EXTENDO LLC dba Extendo Bed | Eagle | ID | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MMMonaghan Mechanical, INC. | Coeur D Alene | ID | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| MPMonster Piano LLC | Boise | ID | Miscellaneous Manufacturing339992 | — | ◇ UNVERIFIED |
| MFMorrison Fabrication, LLC | Downey | ID | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MBMoscow Brewing Company, LLC | Moscow | ID | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MFMountain Fir Chip Company | Lewiston | ID | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MTMountain Trailer Sports LLC | Sandpoint | ID | Transportation Equipment Manufacturing336214 | — | ◇ UNVERIFIED |
| MVMountain View Metal Works, LLC | Boise | ID | Machinery Manufacturing333517 | — | ◇ UNVERIFIED |
| MMMudart Molds | Pocatello | ID | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| NMNation Millworks, INC. | Idaho Falls | ID | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| NPNedgo Properties, LLC | Idaho Falls | ID | Food Manufacturing311513 | — | ◇ UNVERIFIED |
| NCNiche Concrete Solutions Inc | Hayden | ID | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NPNie Planes, LLC | Boise | ID | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| NCNonpareil Corporation | Mountain Home | ID | Food Manufacturing311412 | — | ◇ UNVERIFIED |
| NINorco, INC | Boise | ID | Machinery Manufacturing333992 | — | ◇ UNVERIFIED |
| NINorth Idaho Post and Pole | Rathdrum | ID | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| NINorth Idaho Precision Molding LLC | Post Falls | ID | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| NFNorthwest Foam Products, INC | Twin Falls | ID | Plastics and Rubber Products Manufacturing326150 | — | ◇ UNVERIFIED |
| NSNorthwest Sand and Gravel 00420 | Twin Falls | ID | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NBNothing Bundt Cakes Idaho Falls | Ammon | ID | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| NPNotus Pit | Caldwell | ID | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NINwbs, INC. | Boise | ID | Wood Product Manufacturing321992 | — | ◇ UNVERIFIED |
| NMNw Mixer Feeders | Caldwell | ID | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
