- Backflow Prevention Devices & Services, Lewiston
- Bail Bonds, Lewiston
- Bakeries, Lewiston
- Bankruptcy Services, Lewiston
- Banks, Lewiston
- Banners, Flags, Pennants, Decals, Posters & Signs, Lewiston
- Banquet Halls, Lewiston
- Baptist Churches, Lewiston
- Barbecue Grills & Supplies, Lewiston
- Barbecue Restaurants, Lewiston
- Barber Shops, Lewiston
- Barbers, Lewiston
- Bark & Bark Products, Lewiston
- Bars, Lewiston
- Bars & Grills, Lewiston
- Baseball & Softball Batting Ranges, Lewiston
- Baseball & Softball Clubs, Lewiston
- Bath & Body Products, Lewiston
- Battery, Lewiston - Retail Batteries Stores
- Battery Storage, Lewiston
- Battery Stores, Lewiston
- Beads Decor, Lewiston
- Bearings, Lewiston
- Beauty Salons, Lewiston
- Bed & Breakfast, Lewiston
- Bed Parts & Frames Metal Wood & Other, Lewiston
- Bedding & Linens Stores, Lewiston - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Bedroom Furniture Stores, Lewiston - Master & Kids Bedroom Furniture Sets & Beds
- Beer & Wine Stores, Lewiston
- Beer Taverns, Lewiston
- Beverage & Juice Bottlers Manufacturers, Lewiston
- Beverage Manufacturers, Lewiston
- Beverage Non-Alcoholic Manufacturers, Lewiston
- Beverage Stores, Lewiston
- Bible Church, Lewiston
- Bicycle Repair & Service, Lewiston - Bike Repair Shops
- Bicycle Shops, Lewiston - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Bistros, Lewiston
- Blood Bank & Center, Lewiston
- Boat & Yacht Brokers, Lewiston
- Boat & Yacht Charters, Lewiston
- Boat Covers, Tops & Upholstery, Lewiston
- Boat Fishing Charters & Tours, Lewiston
- Boat Services, Lewiston
- Boat Trailers, Lewiston
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- Boats & Yachts, Lewiston - Yachts, Sailboats & Boats for Sale
- Boiler & Furnace Contractors, Lewiston - Installation, Cleaning & Repair Services
- Bonds, Lewiston
- Bonds Surety & Fidelity, Lewiston
- Book Stores, Lewiston
- Bookkeeping Services Licensed, Lewiston
- Bookkeeping Systems & Services, Lewiston
- Books, Magazines & Newspapers Stores, Lewiston - Bookstores
- Boots Retail, Lewiston
- Bottled Gas, Lp Gas & Propane Dealers, Lewiston
- Bottling Manufacturing, Lewiston
- Boutiques & Boutique Items, Lewiston
- Bowling Centers, Lewiston
- Brake Service & Repair, Lewiston - Brake Pads
- Breakfast Restaurants, Lewiston
- Brew Pubs, Lewiston
- Brick Masonry & Bricklayer Contractors, Lewiston - Brick Mason - Install & Repair
- Bricks, Blocks & Stone Products, Lewiston - Companies, Wholesale, Manufacturers & Suppliers
- Buffet Restaurants, Lewiston
- Builders & Contractors, Lewiston
- Builders & Contractors - More, Lewiston
- Builders Hardware Stores, Lewiston
- Building & House Movers & Raising Contractors, Lewiston
- Building & Land Inspection Service, Lewiston
- Building & Property Maintenance & Services, Lewiston
- Building Construction Consultants, Lewiston - Construction Management & Consulting
- Building Equipment Installation Contractors, Lewiston
- Building Hardware & Materials, Lewiston
- Building Materials, Lewiston - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Lewiston
- Building Materials, Glass, Lewiston
- Building Restoration & Preservation, Lewiston
- Building Site Preparation Contractors, Lewiston - Land Preparation & Land Clearing
- Burglar & Alarm Service, Lewiston - Monitoring Service
- Burglar Alarm Systems, Lewiston
- Bus Lines, Lewiston - Bus Transportation
- Business & Professional Associations, Lewiston
- Business & Trade Organizations, Lewiston
- Business Brokers, Lewiston
- Business Forms, Systems & Supplies, Lewiston
- Business Insurance, Lewiston
- Business Legal Services, Lewiston
- Business Management Consultants, Lewiston
- Business Services, Lewiston
- Business, Vocational & Technical, Lewiston
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