Tattoo / Piercing Permits & Licenses in Des Moines, IA

Required for all LLCs. Online filing via Fast Track Filing system recommended.

Applies to all domestic LLCs. Late fee of $1/day up to maximum of $100.

Requires bloodborne pathogens training (16 hours initial, 6 hours refresher), CPR/First Aid certification, and submission of proposed studio plans for approval. Applies to tattoo artists only.

Requires bloodborne pathogens training (16 hours initial, 6 hours refresher), CPR/First Aid certification, and submission of proposed studio plans. Dual tattoo/piercing license available for $150.

Requires approved floor plans, equipment list, policies, and on-site inspection. Must have at least one licensed artist on staff at all times.

Applies only if using a trade name/DBA. Published notice in county newspaper also required within 30 days.

Tattoo/piercing services are exempt, but related retail sales are taxable. Online registration via IDRS system.

Tattoo and piercing services themselves are not subject to sales tax in Iowa, but tangible goods sold (such as lotions, jewelry, or clothing) are taxable. A sales tax permit is required to collect and remit tax on these items.

Required for employers to withhold state income tax from employee wages. Even single-member LLCs paying the owner a salary must comply if they have an employer identification number (EIN) and payroll.

Employers must register with Iowa Workforce Development to pay state unemployment insurance (UI) taxes. New employers typically pay a standard rate of 1% for the first few years, up to the taxable wage base ($9,000 per employee in 2024).

LLCs are pass-through entities; profits are reported on owners' personal Iowa income tax returns (Form IA 1040). The business itself does not pay state income tax unless it elects corporate taxation. Owners must file and pay personal income tax on business earnings.

Most cities in Iowa require a local business license or impose a privilege tax on businesses operating within city limits. Fees and requirements vary significantly (e.g., Des Moines, Cedar Rapids, Davenport). Check with the specific city clerk or finance department where the business is located.

Iowa does not impose a general gross receipts tax or franchise tax on LLCs. The proposed Commercial Activity Tax (CAT) was repealed in 2023. As of 2024, no such tax exists. This is not a requirement but confirms absence of obligation.

While not a state tax, an EIN is essential for federal and state tax compliance. Single-member LLCs without employees may use the owner’s SSN, but obtaining an EIN is strongly advised for privacy and compliance.

Licensing is required by IAC 641, Ch. 25. Applications are submitted to the local health department where the business operates. Inspections may be required.

Training must cover OSHA bloodborne pathogens standards. Certificates must be on file and available for inspection.

Inspections ensure compliance with sanitation, sterilization, and waste disposal rules. Results may be public.

Required for all businesses; tattoo/piercing specifically listed as needing additional health permits. Check specific city code (e.g., Des Moines Municipal Code Ch. 26)

Tattoo/piercing studios typically require special use permit in C-2 or higher zones (e.g., Polk County Zoning Ordinance Sec. 6.20). Verify with local planning office.

Implements Iowa Admin Code 641-24; requires plan review, inspections for sterilization, infection control. Specific to body art establishments.

Required for tenant improvements; must comply with IBC/IRC. See local building code.

Checks exits, extinguishers, hazardous materials (inks). Adopted IFC standards.

Confirms zoning, building, fire compliance. Tattoo shops as "personal services" use.

Limits size, lighting, placement per zoning district (e.g., Des Moines Sign Code Ch. 11)

Required to reduce false alarms; registration ordinance.

Typically prohibited for body art due to health/traffic; limited to low-impact uses only.

Required for all employers with one or more employees in Iowa, including LLC members who opt in. Sole proprietors without employees are exempt. Coverage must be obtained from a licensed insurer or through self-insurance (rare for small businesses). Tattoo and piercing studios with employees must carry coverage.

Not legally required by the State of Iowa for all businesses or specifically for tattoo/piercing studios. However, landlords or local health departments may require proof as part of lease or licensing. Strongly recommended due to risk of client injury or property damage. Often bundled with other coverage in a Business Owner's Policy (BOP).

Tattoo and piercing needles are Class II medical devices regulated by FDA. Must be sterile, labeled for single use, and sourced from FDA-registered manufacturers. Reuse of single-use needles violates federal law.

All Iowa LLCs must file an annual report with the Iowa Secretary of State to maintain active status. The report can be filed online and includes business address, registered agent, and management structure.

Not legally required by Iowa state law or local regulations for tattoo/piercing businesses. However, it is strongly recommended to cover claims of negligence, infections, or allergic reactions. No state mandate exists, but industry best practices support carrying this coverage.

A $10,000 surety bond is required for all Body Art Establishments (including tattoo and piercing studios) as part of the licensing process under Iowa Administrative Code rule 641—Chapter 8. The bond ensures compliance with state body art regulations. Issued by a licensed surety company. Required for LLCs and other business entities.

Required for any vehicle registered to the business or used for business purposes. Iowa mandates minimum liability coverage: $20,000 bodily injury per person, $40,000 per accident, and $15,000 for property damage (20/40/15). Applies if the LLC owns or regularly uses a vehicle for business (e.g., mobile tattoo unit).

Not legally required by Iowa law. However, if the business sells physical products (e.g., aftercare ointments, merchandise), this coverage is recommended to protect against claims of defective or harmful products. No state mandate exists for tattoo/piercing studios.

All tattoo and piercing establishments must be licensed by the DIA. The license must be visibly displayed at the business location. Renewal includes submission of application and fee.

Each individual performing tattooing or piercing must hold a personal Body Art Practitioner License. License is non-transferable and must be renewed every two years.

All body art practitioners must complete OSHA-compliant bloodborne pathogens exposure control training annually. Documentation must be kept on file for inspection.

DIA conducts routine inspections to ensure compliance with Iowa Administrative Code rule 641—155. Areas inspected include sterilization, waste disposal, recordkeeping, and facility sanitation.

Some municipalities require fire safety inspections for occupancy permits. Contact local fire department for specific requirements.

Businesses with employees must withhold Iowa income tax and file Form 420. New employers start with monthly filing; may qualify for quarterly if liability is low.

If selling retail items, business must collect and remit sales tax. Filing frequency is assigned by the Department of Revenue based on volume.

LLC owners must make estimated tax payments if net income is expected to generate tax liability. Payments include income and self-employment tax.

Employers must file Form 941 to report federal income tax, Social Security, and Medicare withholding. Form 944 may be assigned for small employers.

Business must keep logs of autoclave spore testing (performed quarterly), sterilization cycles, chemical disinfectant use, and employee training for at least 3 years.

The current tattoo establishment license and all practitioner licenses must be displayed in a visible location. Additionally, Iowa requires federal and state labor law posters (if employees exist).

Employers must display current Iowa and federal labor law posters, including minimum wage, EEO, and OSHA workplace rights.

All autoclaves used for instrument sterilization must be tested quarterly using biological indicators (spore testing). Results must be documented and retained for 3 years.

Many Iowa cities require a local business license or occupancy permit in addition to state licensing. Contact your city or county clerk for details.

Must be updated annually and include identification of exposure risks, work practices, and post-exposure procedures.

Biological indicator testing must be performed quarterly on all sterilization equipment. Records retained for 3 years.

Not required unless the business serves or sells alcohol. Iowa does not permit alcohol consumption in tattoo/piercing studios under normal circumstances due to health regulations. Therefore, this is not applicable to standard operations. No state mandate for this industry.

While not insurance per se, the permit process mandates a $10,000 surety bond as a condition of licensure under Iowa Admin. Code r. 641–8.3(4). This is a legally required bonding obligation specific to the industry. The bond protects the state and public in case of regulatory violations.

All LLCs doing business in Iowa must register with the Secretary of State. Local city/county permits may also be required. This is separate from the Body Art Permit but required for legal operation.

While single-member LLCs with no employees may use the owner's Social Security Number, obtaining an EIN is recommended for liability protection and banking purposes. All multi-member LLCs or those with employees must have an EIN.

A single-member LLC is treated as a disregarded entity for federal tax purposes and reports income on Schedule C (Form 1040). Multi-member LLCs are taxed as partnerships and must file Form 1065. All owners pay self-employment tax on distributive shares of income.

Tattoo and piercing artists are considered at high risk for bloodborne pathogens. Employers must implement an Exposure Control Plan, provide annual training, offer hepatitis B vaccination, use personal protective equipment (PPE), and follow safe needle disposal practices.

Requires employers to maintain safety data sheets (SDS), label containers, and train employees on handling hazardous substances commonly used in tattoo and piercing studios.

Tattoo and piercing studios are considered public accommodations. Must ensure accessibility for people with disabilities, including physical access (if applicable), accessible restrooms, and policies allowing service animals. Modifications required only when "readily achievable.

While EPA does not directly regulate small quantity medical waste generators federally, states may impose stricter rules. Used needles and sharps are considered hazardous waste under RCRA if they are contaminated with blood or other infectious materials. Must use EPA-compliant disposal services and maintain manifests.

Applies to all businesses. Prohibits deceptive or misleading advertising (e.g., false claims about ink safety, healing times, or artist credentials). Requires clear disclosure of material information, including pricing, risks, and aftercare instructions in marketing materials.

All employers must verify identity and work authorization using Form I-9. E-Verify is not federally mandated for most businesses but may be required in some states. Applies to all employees, regardless of citizenship.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Independent contractor status must be properly classified; misclassification of tattoo artists as contractors may trigger liability.

Requires eligible employees (worked 1,250 hours in past 12 months) to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Posting notice is mandatory.

FDA regulates tattoo inks as cosmetics and color additives. While not pre-approved, inks must not be adulterated or misbranded. Some pigments (e.g., certain reds, blues) may contain unapproved color additives. FDA has issued warnings about contaminants in tattoo inks. Businesses must use inks intended for dermal use and maintain supplier documentation.