Idaho Code § 31-2808
No coroner or person acting as coroner who is a licensed funeral director or a licensed mortician, owner, proprietor, or employee of any establishment engaged in making final disposition of dead human bodies, and no establishment with which such coroner or person acting as coroner is associated, shall, except for ambulance services, perform any of the services of a funeral director or mortician or furnish any materials connected with or incidental to the final disposition of the body of any person whose death is required by law to be investigated by such coroner or other person acting in that capacity. Any person who violates this section shall be guilty of a misdemeanor. Provided, however, that the provisions of this section shall not be applicable in counties wherein there is only one (1) licensed funeral establishment or in counties with a population of fewer than twenty thousand (20,000) people according to the most recent federal census.
Idaho Code § 31-2808