Tattoo / Piercing Permits & Licenses in Jackson, MS

Many cities and counties in Mississippi (e.g., Jackson, Gulfport, Biloxi) impose a local business privilege tax. Must be renewed annually. Contact local clerk for specific requirements.

As an LLC, the business itself does not pay state income tax, but must file an informational return if required. Profits pass through to owners who report on personal returns. Mississippi conforms to federal pass-through rules.

Required for all businesses with employees and most multi-member LLCs. Needed to file federal taxes, open bank accounts, and register for state taxes.

No federal excise tax applies to tattoo or piercing services. This is not a federally taxed service under IRC.

Mississippi does not impose a specific excise, tourism, or health-related tax on tattoo or piercing businesses beyond standard sales and franchise taxes.

All corporations and LLCs doing business in Mississippi must pay an annual franchise tax of $150, regardless of revenue. Due annually on April 15.

Applies to employers with one or more employees. Must file Form 940 annually even if no tax is owed.

Required for all LLCs. Annual report also required ($0 fee, due April 15).

Applies to all domestic LLCs. Online filing available.

Requires bloodborne pathogens training (16 hours initial, 8 hours refresher), proof of Hepatitis B vaccination or titer, and application submission. Individual operator license required.

Requires licensed tattoo artist on staff, approved floor plan, equipment list, and compliance with sanitation standards. Inspections required.

Requires bloodborne pathogens training (16 hours initial, 8 hours refresher), proof of Hepatitis B vaccination or titer, and application submission. Individual operator license required.

Requires licensed body piercing artist on staff, approved floor plan, equipment list, and compliance with sanitation standards. Inspections required.

Required if using DBA. Renew every 10 years ($25). Search name availability first.

All businesses selling taxable goods or services in Mississippi must register for a sales tax permit. Tattoo and piercing services are subject to sales tax under Mississippi Code § 27-65-103(a)(1).

Required for all employers in Mississippi who withhold state income tax from employee wages. Applies only if the business has employees.

Most small LLCs pay only the $50 annual report fee. The $150 franchise tax applies to certain corporations or LLCs taxed as C-corps. This is separate from income tax. All businesses must confirm their status with the Secretary of State.

Some cities (e.g., Jackson, Gulfport, Biloxi) require a local business privilege tax. Tattoo and piercing studios are often included. Contact your city or county clerk to confirm requirements and exemptions.

Businesses must comply with Mississippi State Department of Health regulations, including sterile practices, sharps disposal, and employee training. Inspections may be required prior to opening and periodically thereafter.

Required for LLCs; tattoo/piercing not exempt. Contact specific county Tax Collector/Administrator.

All cities require; check specific city code. Tattoo shops often classified under personal services.

Must verify zoning district allows "body art" or "personal services." Home occupation typically prohibited.

Local health departments enforce state standards. Submit plans 30 days prior. Specific to body art.

Business owner must ensure all artists licensed. MSDH local offices issue.

Required for sinks, sterilization areas typical in tattoo shops.

Size, lighting restrictions per municipal code (e.g., Jackson Code Ch. 22).

Verifies fire safety, exits, extinguishers. Tattoo shops = mercantile/light hazard occupancy.

Required in most cities; false alarm fees apply.

Tattoo/piercing typically PROHIBITED as home occupation due to health/safety codes.

Mandatory annual inspection of sterilization equipment, needle disposal, and hygiene practices. Failure to pass = immediate closure. Contact [your county health department](https://msdh.ms.gov/counties) for scheduling.

Required for all employers with five or more employees in Mississippi (MS Code § 71-3-7). Sole proprietors and partners may be exempt unless working on construction projects. LLC members may opt out if properly documented.

Employers must register with MDES and pay state unemployment insurance (SUI) tax. New employers typically start at 2.7% rate.

Single-member LLCs without employees may use the owner's Social Security Number, but obtaining an EIN is recommended for liability protection and banking purposes. This is a federal requirement for tax administration.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs file Form 1065 (partnership return). All profits are subject to self-employment tax (15.3%) unless elected otherwise. This is specific to how LLCs are taxed federally.

Tattoo and piercing studios must comply with OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030) due to exposure to blood and other potentially infectious materials. Requires exposure control plan, PPE, training, and sharps disposal. Also subject to Hazard Communication Standard (29 CFR 1910.1200) for chemical use (e.g., disinfectants, inks). Specific to body art industries due to biohazard risks.

Requires written exposure control plan, hepatitis B vaccination, use of PPE (gloves, masks), proper labeling and disposal of biohazard waste, and annual training. This is a critical federal requirement specific to tattoo and piercing studios due to needle use and blood exposure.

Tattoo and piercing studios are considered "public accommodations" under Title III of the ADA. Must ensure physical access (e.g., door width, counter height), communication access (for customers with disabilities), and service access. While not industry-specific, it applies directly to customer-facing operations of this business type.

While EPA does not directly regulate small quantity generators of medical waste federally, used needles and blood-contaminated materials are considered hazardous under the Resource Conservation and Recovery Act (RCRA) if improperly disposed of. Studios must use licensed medical waste disposal services. OSHA and DOT also regulate handling and transport. This is specific to tattoo and piercing operations due to biohazard waste.

Tattoo inks are regulated as cosmetics under the FD&C Act. FDA does not approve inks pre-market but can take action against adulterated or misbranded products. Some pigments may be unapproved for injection. Studios must source inks from compliant suppliers. FDA has issued warnings about contaminants in some inks. This is a direct federal compliance issue specific to tattoo businesses.

Tattoo machines and piercing tools are considered medical devices under FDA jurisdiction. Most are Class I devices (low risk) and exempt from premarket approval but must be registered and listed by manufacturers. Studios must ensure equipment is from compliant suppliers and used according to labeling. Specific to this industry.

FTC enforces truth-in-advertising rules. Tattoo and piercing businesses must avoid deceptive claims (e.g., "permanent results," "painless," "sterile" without proof). Must disclose material information (e.g., touch-ups required, risks). Applies to websites, social media, and in-studio materials. While not exclusive to this industry, it is critical due to health and aesthetic claims.

All employers must verify identity and work eligibility using Form I-9. E-Verify is not federally mandated for most businesses but may be required by state law. This is a federal requirement for any employer, but relevant when hiring tattoo artists or piercers.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate after 40 hours/week) unless exempt. Independent contractor classification must meet DOL criteria—misclassification is common in tattoo studios. Specific risks in this industry due to commission-based pay structures.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small tattoo studios will not meet the 50-employee threshold, but must monitor if expanding. Applies to this business type only under specific staffing conditions.

Not statutorily mandated by Mississippi state law for all businesses, but strongly recommended and often required by municipalities or landlords. Tattoo studios may be required to carry it under local health or business licensing rules.

Not legally mandated by Mississippi state law, but highly recommended for tattoo and piercing studios due to risk of infection, allergic reactions, or improper procedures. Some local jurisdictions may require proof of coverage during licensing.

Mississippi requires a $5,000 surety bond for tattoo and body piercing establishments under 32-7-103(2)(a) of the Mississippi Code. The bond ensures compliance with state sanitation and health regulations. Bond must be issued by a licensed surety company and filed with the Mississippi State Department of Health.

Required under Mississippi's Financial Responsibility Law (MS Code § 63-11-201) for any vehicle registered to the business. Applies to vans, trucks, or cars used for business purposes, including transporting equipment.

Not mandated by Mississippi law, but strongly recommended if selling any retail items. Covers claims related to defective or harmful products. May be required by retailers or distributors in contracts.

Only applicable if the tattoo/piercing studio holds an alcohol license and serves drinks. Mississippi ABC requires liability coverage for licensed premises. Most tattoo studios do not serve alcohol and thus are exempt.

All tattoo and piercing businesses in Mississippi must be licensed and inspected by the local county health department. Inspections cover sanitation, sterilization, waste disposal, and employee training. Local jurisdictions may have additional rules.

Required by law for most employees. Tattoo artists are typically classified as high-risk. Must maintain coverage or prove self-insurance.

Tattoo and piercing services are subject to state and local sales tax in Mississippi. Must register for sales tax and collect from customers.

All domestic and foreign LLCs registered in Mississippi must file an annual report by April 1. The report includes business name, principal address, registered agent, and management structure.

Tattoo and piercing services are subject to sales tax in Mississippi. Businesses must maintain an active sales tax license and file returns regularly. License does not expire but must be kept current with address and ownership changes.

The DOR assigns filing frequency based on sales volume. All businesses collecting sales tax must file returns even if no tax was collected during the period.

Required if the business has employees. Form 941 (Employer's Quarterly Federal Tax Return) must be filed each quarter. Form 940 (Federal Unemployment Tax) is due annually by January 31.

Businesses with 10 or fewer employees are exempt from routine recordkeeping unless OSHA notifies them otherwise. Form 300A must be posted annually from February 1 to April 30.

Required posters include Minimum Wage, EEO, FMLA, OSHA Workplace Safety, and others. Must be displayed in a conspicuous location accessible to employees.

Includes Mississippi Workers' Compensation Notice and Unemployment Insurance Notice. Required to be posted alongside federal posters.

All tattoo and piercing studios must obtain and renew an annual Body Art Establishment License from MSDH. Application includes proof of compliance with infection control standards.

Each individual performing tattoos or piercings must hold a Certified Body Artist License. Requires proof of training, bloodborne pathogens certification, and compliance with health regulations.

OSHA requires all employees exposed to blood or other potentially infectious materials to receive annual training on bloodborne pathogens. Documentation must be retained for 3 years.

MSDH conducts routine inspections of body art facilities to ensure compliance with sterilization, waste disposal, and infection control standards outlined in 41-43-101 et seq.

Commercial occupancies, including tattoo and piercing studios, are subject to periodic fire safety inspections for exits, fire extinguishers, and hazardous materials storage.

Most cities and counties in Mississippi require an annual local business license. Fees and deadlines vary. Check with city clerk or county administrator.

Must retain client consent forms, sterilization logs, equipment maintenance records, and artist certifications for at least 3 years. Required under MSDH Body Art Regulations.

LLCs taxed as S-corporations must file Form 1120S by March 15 (15th day of 3rd month). Disregarded entities report income on owner’s personal return (Form 1040, due April 15).

Self-employed owners must make estimated tax payments quarterly using Form 1040-ES. Applies to income and self-employment taxes.

Required for sole proprietors and pass-through entities where tax is not withheld. Use Form 85-101.