Tattoo / Piercing Permits & Licenses in Evansville, IN

Businesses must maintain signed client informed consent forms, proof of age verification (e.g., ID copy), and service records for at least 3 years. Required under 410 IAC 6-4-5.

Required for all LLCs. Online filing recommended via INBiz portal.

All LLCs must maintain a registered agent with physical Indiana address.

Required for all active LLCs to maintain good standing.

Each tattoo artist must hold individual license. Requires bloodborne pathogen training.

Only applicable if the tattoo or piercing studio holds an alcohol permit and serves drinks. Most tattoo studios do not serve alcohol, so this is typically not required. If applicable, liquor liability insurance is mandated by the ATC as part of permit conditions.

While not required for single-member LLCs with no employees, most banks and vendors require an EIN. Required for all multi-member LLCs. Tattoo/piercing studios often need EINs due to employee hiring and tax reporting.

By default, single-member LLCs are disregarded entities (taxed as sole proprietorship); multi-member LLCs are taxed as partnerships. Profits pass through to owners’ personal tax returns. Self-employment tax (15.3%) applies to net earnings. Specific to tattoo/piercing businesses due to independent contractor arrangements and tip reporting.

Mandatory for tattoo/piercing studios due to exposure to blood and other potentially infectious materials (OPIM). Requires written Exposure Control Plan, annual training, use of PPE, hepatitis B vaccination offer, and proper disposal of sharps. Specific to body art businesses due to high risk of needlestick injuries.

Applies to all places of public accommodation, including tattoo and piercing studios. Requires physical access (e.g., ramps, door widths), effective communication (e.g., for deaf/hard of hearing), and policy modifications. Specific enforcement in body art industry due to customer-facing nature.

Required for each tattoo parlor location. Plan review required before opening.

Separate from tattoo licensing. Bloodborne pathogen training required.

Required if offering piercing services. Local health department inspection required.

Required if using trade name/DBA. File in county of principal office AND Secretary of State.

Required if selling retail products. File via INTIME portal.

Tattoo and piercing services are generally exempt from Indiana sales tax as they are considered non-tangible personal services. However, retail sales of items such as aftercare products, jewelry, or clothing are subject to sales tax. A sales tax permit is required if selling taxable tangible personal property. See Indiana Code 6-2.5-1-2 and DOR guidance.

Required for all Indiana employers who withhold state income tax from employee wages. Applies to LLCs with employees. Must register via Indiana Business Portal. See IC 6-6-1-12.

All employers in Indiana must register with DWD and pay State Unemployment Insurance (SUI) tax on first $7,000 of each employee’s annual wages. Rate for new employers is 2.5%. See IC 22-4-1-4.

LLCs are pass-through entities; income is reported on owners’ Indiana Individual Income Tax returns (Form IT-40). The LLC itself does not pay state income tax unless it elects corporate taxation. However, it may need to file Form CA-7 if claiming deductions or credits. All business income is subject to Indiana's flat 3.05% individual income tax rate.

Some Indiana counties and cities (e.g., Marion County, Allen County) impose local income taxes or business privilege taxes. Business must register with the local auditor or tax office. For example, Indianapolis requires a Business Tax Registration. Verify with local government. See IC 6-3.1-1-1.

Tattoo and piercing services are not taxable, but retail sales of items such as jewelry, aftercare ointments, or merchandise are subject to 7% state sales tax. Local taxes may add 1–2%. Filing frequency determined by DOR based on average monthly tax liability.

All LLCs with employees or multiple members must obtain an EIN. Single-member LLCs without employees may use the owner’s SSN, but an EIN is recommended for banking and liability protection. Required for state tax registrations in Indiana.

All tattoo/piercing establishments require plan review, initial inspection, and annual permit from local county health department. Specific county rules apply (e.g., Marion County Health Dept for Indianapolis).

Example for largest Indiana city/county. Artist certification also required (16-hour course).

Plan submission and inspection required 30 days prior.

Not all cities require separate general business license beyond state registration; tattoo-specific health permit often substitutes. Confirm with DBNS.

Most tattoo/piercing studios do not generate mercury-containing waste. However, if such devices are present, they must be managed under Universal Waste rules. Not typically applicable, but included due to federal scope.

FDA does not approve tattoo inks for injection but regulates them as cosmetics. FDA monitors adverse events and may take action against unsafe inks. Studios must use inks labeled properly and avoid unapproved color additives. Specific to tattoo businesses. FDA does not regulate piercing jewelry unless it contains drug components.

Applies to all businesses, but particularly relevant for tattoo/piercing studios due to before/after photos, pricing claims, and health representations. Prohibits deceptive or unsubstantiated claims (e.g., “permanent results,” “no scarring”). Must disclose material connections (e.g., influencer partnerships).

Required for all U.S. employers. Tattoo/piercing studios must verify identity and work authorization for all employees using Form I-9. E-Verify is not federally mandated unless in a state with requirements, but federal contractors must use it.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies even if artists are paid per tattoo. Misclassification of employees as independent contractors is a common issue in the tattoo industry and subject to DOL scrutiny.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave. Most small tattoo/piercing studios do not meet the 50-employee threshold, but included for completeness.

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

Tattoo and piercing studios must renew their Body Art Establishment License annually. The license application and renewal are processed through the Indiana Department of Health. Renewal application must be submitted by December 31 to avoid lapse.

Each tattoo artist or body piercer must hold a current Body Art Practitioner License issued by IDOH. Renewal is required annually by December 31. Licensees must complete 4 hours of continuing education every renewal cycle.

Licensed practitioners must complete 4 hours of continuing education approved by IDOH each year. Topics include infection control, bloodborne pathogens, and Indiana body art regulations.

All body art establishments are subject to annual inspection by the local health department to ensure compliance with Indiana Body Art Rules (410 IAC 6). Inspections cover sterilization practices, recordkeeping, facility cleanliness, and safety protocols.

Must verify zoning allows "personal services" or "body art" use. Home occupation typically prohibited for tattoo/piercing.

Tattoo shops require specific plumbing/ventilation per health codes.

Comply with local sign ordinance size/illumination limits.

Required for all commercial occupancies; addresses exits, extinguishers, hazardous materials (inks).

Verifies compliance with building, fire, zoning codes.

Annual inspection often required.

Required for all employers with one or more employees in Indiana, including part-time and full-time workers. Sole proprietors without employees are exempt from mandatory coverage but may elect to cover themselves. Tattoo and piercing studios with employees must carry coverage. Industry-specific risk classifications apply (e.g., "Body Art Services").

Not legally required by the State of Indiana for body art establishments, but strongly recommended due to risks of client injury, infection, or property damage. May be required by landlords or local municipalities as a condition of leasing commercial space.

A $5,000 surety bond is required as part of the Body Art Establishment License application process. The bond ensures compliance with Indiana’s body art regulations. Required for all tattoo and piercing studios operating in Indiana. Source: Indiana Administrative Code 410 IAC 17-3-4.

Not legally required by Indiana state law. However, highly recommended for tattoo and piercing studios to cover claims of negligence, improper technique, or infections. Not a regulatory mandate but considered a best practice in the industry.

Required for any vehicle used for business purposes, including transporting supplies or equipment. Indiana law mandates liability coverage for all motor vehicles registered in the state. Applies if the LLC owns or operates a vehicle under its name. Minimum coverage: 25/50/25 (bodily injury and property damage).

Not legally required by Indiana, but recommended if selling retail items. Potential liability exposure from defective or contaminated products. May be covered under broader general liability policies.

Individuals, including LLC members, must make estimated tax payments if they expect to owe $500 or more in Indiana income tax. Payments are due quarterly.

Daily autoclave monitoring logs, sterilization cycle records, and equipment maintenance logs must be kept on-site and available for inspection. Required under 410 IAC 6-4-6.

The current Body Art Establishment License issued by IDOH must be displayed in a prominent location accessible to the public.

Employers must display federal and state labor law posters, including Minimum Wage, Equal Employment Opportunity, and OSHA Safety Rights. Federal posters available at dol.gov; Indiana-specific posters from IDOL.

Businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Exempt if under 10 employees or in exempt industry classification.

Most cities require periodic fire safety inspections for commercial occupancies. Requirements depend on local fire code enforcement policies. Contact local fire marshal for specific schedule.

While obtaining a FEIN is a one-time requirement, businesses must use it for all federal tax reporting. Employers must file quarterly (Form 941) and annual (Form 940) tax returns.

Employers must file Form WH-7 (Withholding Tax Return) quarterly and remit withheld state income taxes from employee wages.

Sole proprietors and LLC members may need to make quarterly estimated tax payments for federal income and self-employment taxes using Form 1040-ES.

Indiana does not require periodic renewal of the sales tax license (vendor's license). Registration is one-time via IN.gov. However, businesses must file sales tax returns periodically.

Filing frequency (monthly, quarterly, annual) is assigned by IDOR based on expected sales volume. Most small businesses file quarterly. Due on the 20th day of the month following the reporting period.

Cities such as Indianapolis, Fort Wayne, and Hamilton County require local body art permits. Renewal deadlines and fees vary. Example: Hamilton County requires annual renewal by December 31. Check with local government for specific requirements.