We will copute the equation of the tangent that has a contact for positive $y$ (as there are two tangents, symmetric w.r.t the $x$ axis). I also assume $b>0$ (if $b<0$, there must be absolute values in some places below).
If $O$ is the center of the circle, $M$ the point $(b,0)$ and $T$ the contact point with (yet unknown) coordinates $(x,y)$, then the $OTM$ is a right triangle, with right angle $\hat T$. You thus have
$$\cos \hat O=\frac ab=\frac xa$$
Hence $x=\dfrac{a^2}b$.
Now, $T$ is on the circle, hence $x^2+y^2=a^2$, and since we want $y>0$, you get
$$y=\sqrt{a^2-x^2}=a\sqrt{1-\frac{a^2}{b^2}}=\frac{a}{b}\sqrt{b^2-a^2}$$
Notice that you must have $b>a$, as expected since the point $M$ must be outside the circle, otherwise there is no tangent at all.
Now you have two points on a line, it should be straightforward to compute its equation.
Another, easier way to do this.
A generic point $P(x,y)$ on the tangent line is such that $\vec {MP}$ is orthogonal to $\vec{OT}$, and
$$\vec{OT}=\left(\begin{matrix}a\cos\hat O\\
a\sin\hat O
\end{matrix}\right)$$
Hence the equation of the tangent is $\vec {MP}\cdot\vec{OT}=0$ or, dividing by $a$:
$$(x-b)\cos \hat O+y\sin\hat O=0$$
With $\cos \hat O=\frac ab$ and $\sin \hat O=\pm\sqrt{1-\frac{a^2}{b^2}}$. Take the $+$ sign for a contact point with positive $y$.
Multiplying by $b$, the equation simplifies to
$$a(x-b)+\sqrt{b^2-a^2}y=0$$
or
$$ax+\sqrt{b^2-a^2}y=ab$$
Check the equation with the two known points: for $y=0$, you get $x=b$ as expected, and for $x=\frac{a^2}{b}$,
$$\sqrt{b^2-a^2}y=ab-\frac{a^3}{b}=\frac ab(b^2-a^2)$$
Hence $y=\frac ab\sqrt{b^2-a^2}$.