Tattoo / Piercing Permits & Licenses in Ann Arbor, MI

A surety bond of $5,000 is required for each tattoo or body piercing establishment under Rule 325.12503 of the Michigan Administrative Code (R 325.12503). The bond ensures compliance with state tattoo regulations and may be used to cover fines or consumer restitution. Required for LLCs operating in this industry.

Required under Michigan's No-Fault Insurance Act (MCL 500.3101 et seq.) for any vehicle owned or operated by the business. Personal auto policies do not cover commercial use. Applies only if the LLC owns or leases a vehicle for business purposes (e.g., mobile tattoo unit).

Not legally required by Michigan law. However, if the LLC sells tangible goods (e.g., tattoo aftercare products, apparel), it assumes liability for product defects. Coverage is typically included in broader general liability policies but may require endorsement. No state mandate exists specifically for tattoo/piercing businesses.

Required for all LLCs. Annual statement filing also required ($25 fee, due Feb 15 annually).

Required for all LLCs to maintain good standing.

Requires 18+ years old; proof of bloodborne infectious disease training; application review by Tattoo Regulatory Advisory Task Force. No exam required.

Requires 18+ years old; proof of bloodborne infectious disease training; application review by Tattoo Regulatory Advisory Task Force. No exam required.

Premises must meet plan review/inspection standards; at least one licensed artist on staff required.

File Certificate of Assumed Name (Form CSC-702). Expires after 5 years unless renewed.

Required if selling taxable items. File online via Michigan Treasury Online (MTO).

Required in most Michigan cities and counties; involves sanitation plan review and inspection. Contact local health department for specific requirements.

Tattoo and piercing services are subject to Michigan sales tax at the rate of 6%. The business must collect and remit sales tax on all taxable services and retail sales (e.g., aftercare products). Registration is required through the Michigan Treasury Online (MTO) system.

Required if the business has employees. Employers must withhold Michigan state income tax from employee wages and remit it to the Treasury. Registration is done via Form 51 (MI-51) through the Michigan Treasury Online (MTO) system.

All employers in Michigan must register with the UIA and pay unemployment insurance taxes (UIA contributions). The tax rate varies based on experience rating, but new employers pay a standard rate (currently 2.7% on first $9,500 of wages per employee as of 2024).

LLCs taxed as corporations must file Form 4884 (Michigan Business Tax Return). However, most LLCs are pass-through entities and do not pay corporate income tax. Instead, owners report income on personal returns. This registration is typically handled via the same MTO account used for sales tax. Confirm entity classification with a tax professional.

Cities like Detroit impose a Privilege License Tax on businesses operating within city boundaries. The tax is based on gross receipts. Other Michigan cities (e.g., Grand Rapids, Lansing) may have similar local taxes. Verify with local clerk or finance department. This is an example; requirements vary by municipality.

Michigan does not impose a specific excise tax, tourism tax, or sin tax on tattoo or piercing services beyond the standard 6% sales tax. These services are treated as taxable personal services under Michigan sales tax law.

Only required if the business obtains a liquor license from the MLCC. Most tattoo/piercing studios do not serve alcohol. If alcohol is served, the business must carry liquor liability insurance as a condition of licensure. Not applicable to standard operations.

Single-member LLCs without employees may use the owner's SSN, but obtaining an EIN is recommended for liability separation. All multi-member LLCs must have an EIN.

Single-member LLCs are disregarded entities for federal tax purposes and report income on Schedule C. Multi-member LLCs are treated as partnerships and must file Form 1065. Owners pay self-employment tax on net profits.

Requires written exposure control plan, annual employee training, use of personal protective equipment (PPE), proper disposal of sharps, and hepatitis B vaccination offer. Industry-specific federal requirement due to biohazard exposure.

Requires employers to maintain Safety Data Sheets (SDS), label chemical containers, and train employees on chemical hazards. Common in tattoo studios due to disinfectants and sterilization agents.

Tattoo and piercing studios are considered "public accommodations" under ADA Title III. Must ensure physical access (e.g., ramps, door widths), accessible restrooms, and communication access for people with disabilities. Applies regardless of employee count.

While tattoo studios typically do not generate mercury waste, if such devices are used, they must be managed under Universal Waste rules. More relevant: proper disposal of regulated medical waste (see OSHA), but EPA does not regulate biohazard waste federally—this is state-level.

The FTC Funeral Rule applies only to funeral homes. No federal FTC advertising rules are specific to tattoo/piercing studios, but general FTC truth-in-advertising rules (15 U.S.C. § 45) apply to all businesses.

Applies to all businesses. Requires that advertising claims (e.g., "certified artists", "sterile equipment") be truthful, not misleading, and substantiated. Endorsements must reflect honest opinions. Industry-agnostic but enforced in cosmetic service sectors.

All employers must complete Form I-9 for each employee to verify identity and work authorization. E-Verify is not federally required unless in a participating state or federal contractor.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate after 40 hours/week). Independent contractor misclassification is a common risk in tattoo studios—artists paid per piece may still be employees under FLSA.

Requires eligible employees (12+ months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small tattoo studios do not meet the 50-employee threshold.

FDA regulates tattoo inks as cosmetics and tattoo needles as medical devices. While no pre-market approval is required, inks must not be adulterated or misbranded. Use of sterile, single-use needles is expected. FDA has issued warning letters to tattoo ink suppliers for unsafe ingredients (e.g., heavy metals).

There is no federal business license for tattoo or piercing studios. Operation is permitted under general business authority, but state and local permits (e.g., health department, zoning) are required. This is a clarification of absence of federal licensing.

All Michigan LLCs must file an Annual Statement of Information with the Corporations Division of LARA. Due by February 15 annually. Confirms business address, registered agent, and principal officers. Failure to file may result in administrative dissolution.

All tattoo and body piercing establishments must obtain and renew an annual Body Art Establishment License from MDHHS. Application and renewal are processed through the local health department. Fee is $100 per year. License must be visibly posted on the premises.

Required for all businesses; tattoo/piercing specifically listed under "personal services

Requires plan review, on-site inspection, and compliance with Michigan Body Art Rules (R 325.70001 et seq.); artist individual certification also required

Confirms property zoning allows "personal services" use; site plan review may be required

Required for tattoo studio modifications like sinks, sterilization areas, or partitions

Must comply with zoning district sign regulations (max size varies by zone)

Tattoo studios classified as B-1 occupancy; requires fire extinguishers, exits, sterilization compliance

Annual monitoring contract with licensed provider also required

Includes plan review ($100 extra); separate from county requirements

Complies with state body art rules; requires 3-compartment sink, autoclave

Requires pre-operational inspection; artist cards $75 each

Mandatory for all employers with one or more employees under Michigan Compiled Law (MCL) 418.401. Sole proprietors without employees are exempt unless they elect coverage. Tattoo studios with employees must carry coverage regardless of business structure (LLC included).

Not legally mandated by the State of Michigan for tattoo/piercing businesses. However, many local health departments and landlords require proof of general liability insurance as a condition of operation or leasing. Strongly recommended due to risk of bodily injury claims.

Not legally required in Michigan for tattoo or piercing businesses. However, given the nature of body art services involving permanent modifications, professional liability insurance is strongly recommended to cover claims of negligence, allergic reactions, or infections. No state agency mandates this coverage.

Each individual performing tattooing or body piercing must hold a current Certified Body Artist credential issued by MDHHS. Certification must be renewed annually. Requires proof of current bloodborne pathogens training (see below).

Certified body artists must complete OSHA-compliant bloodborne pathogens training every 2 years. Training must include Michigan-specific regulations. Proof must be submitted to MDHHS during certification renewal.

All licensed body art establishments are subject to unannounced inspections by the local health department at least twice annually. Inspections cover sterilization practices, recordkeeping, facility cleanliness, and compliance with the Michigan Body Art Rules (R 325.10101 et seq.).

All commercial occupancies, including tattoo and piercing studios, must undergo annual fire safety inspections to ensure compliance with the Michigan Fire Prevention Code. Frequency and fees vary by municipality.

LLCs with employees must file Form 941 quarterly (due April 30, July 31, Oct 31, Jan 31). Form 940 (FUTA) due Jan 31. Pass-through entities (e.g., S-corp, partnership) must file Form 1120-S or 1065 by March 15. Sole proprietorships report on Schedule C with Form 1040 by April 15.

Employers must register for Michigan Withholding Tax Account and file Form 50 (monthly) or Form 51 (quarterly). Payments due on the 20th of the following month or quarter.

Tattoo and piercing services are subject to Michigan's 6% Sales Tax. Businesses must register for a Sales Tax License and file Form 1040 (monthly) or Form 1041 (quarterly). First return due the month after first taxable sale.

Businesses must maintain records of all body art procedures, including client consent forms, artist certification, sterilization logs, and equipment maintenance. Records must be available for inspection and retained for at least 4 years.

The Body Art Establishment License and all Certified Body Artist credentials must be visibly posted. Additionally, federal and state labor law posters (e.g., Minimum Wage, EEO, OSHA) must be displayed in a conspicuous employee area. See Michigan LEO: https://www.michigan.gov/leo/workplace-rights/posters

Only applies if the facility has underground storage tanks. Most tattoo/piercing studios do not. If applicable, registration and leak detection reporting are required under Part 61, Natural Resources and Environmental Protection Act.

Employers must maintain a hazard communication program, label containers, and keep Safety Data Sheets (SDS) for all hazardous chemicals. Training required for employees. Required under MIOSHA Part 45, Hazard Communication.