Tattoo / Piercing Permits & Licenses in Dover, NH

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

Required for all LLCs. Online filing available.

Required for each person performing body piercing. Prerequisites: 18 years old, application, photo, proof of Hepatitis B vaccination or titer, disclosure form, affidavit of training (min. 500 procedures under supervision), criminal history release, shop license verification. Exam not required. Applies specifically to piercing operations.

Required for each person performing tattooing. Prerequisites: 18 years old, application, photo, proof of Hepatitis B vaccination or titer, disclosure form, affidavit of training (min. 500 procedures under supervision), criminal history release, shop license verification. Exam not required. Applies specifically to tattoo operations.

Required for the business location where body piercing is performed. Must have at least one licensed piercer. Initial application requires floor plan, equipment list, water supply/sewage approval, waste disposal plan. Inspection required. Specific to piercing businesses.

Required for the business location where tattooing is performed. Must have at least one licensed tattooer. Initial application requires floor plan, equipment list, water supply/sewage approval, waste disposal plan. Inspection required. Specific to tattoo businesses.

Required if DBA used. Renewed only upon name change. Applies to all businesses using trade names.

Tattoo and piercing services are generally not subject to New Hampshire sales tax because they are considered non-recurring personal services. However, retail sales of tangible personal property (e.g., aftercare products, jewelry, clothing) are subject to 7% state sales tax. Registration is required if selling taxable goods. No local sales tax in NH.

Required for businesses with employees. Employers must withhold state income tax from employee wages. New Hampshire does not have a state income tax on wages, but this registration is still required for compliance tracking and potential future changes. As of 2024, no tax is withheld, but registration is mandatory if employees are present.

All employers with employees in New Hampshire must register with NH Employment Security and pay state unemployment insurance taxes. The first $16,500 in wages per employee (as of 2024) are taxable. New employers pay a standard rate of 0.16% for the first three years, then experience-rated thereafter.

New Hampshire LLCs are generally pass-through entities and not subject to BPT unless they elect corporate taxation or meet income thresholds. The Business Profits Tax applies to entities with business income over $50,000 net and $92,000 gross (2024 thresholds). Most small LLCs avoid this tax via pass-through status. Registration is required only if liable.

The BET is levied on the 'enterprise value' of a business, calculated as a percentage of total compensation, interest, and dividends. Applies only if total enterprise value exceeds $175,000 annually. Most small tattoo/piercing studios operating as LLCs with modest payroll and profits will not meet this threshold. Registration required only if threshold is met.

Required for all LLCs for federal tax purposes, regardless of employee count. Used for IRS reporting, including income, employment, and excise taxes. Apply online via IRS Form SS-4.

No excise, tourism, or industry-specific taxes on tattoo or piercing services in New Hampshire. However, businesses must comply with health regulations under HE-HB 1000 series. While not a tax, this is a mandatory regulatory obligation. Services themselves are not taxed under state sales tax law.

All tattoo and piercing businesses must be licensed by DHHS and comply with sanitation standards under He-P 300–350. Inspections are conducted annually or unannounced.

No uniform statewide local business license for tattoo/piercing; must contact city/county clerk. Tattoo/piercing specifically regulated at state level via NH Board of Barbering, Cosmetology & Esthetics.

Must verify with local zoning ordinance (e.g., Manchester Zoning Ordinance Ch. 11 requires special exception for body art studios). No statewide list; search "[city] NH zoning ordinance body art".

State law (RSA 314-A, He-P 126) delegates local health officers to issue permits after plan review and inspection. Examples: Manchester Health Dept (https://www.manchesternh.gov/Departments/Health); Concord specific fees not listed online.

State building code (IBC 2018 via NH Adoption); local enforcement. E.g., Portsmouth Building Dept fee schedule: https://www.cityofportsmouth.com/DocumentCenter/View/1234/Building-Permit-Fee-Schedule-PDF

Many New Hampshire towns and cities impose a Local Business Tax (LBT), also known as a 'privilege tax,' for the right to operate. Rates vary significantly by location (e.g., Manchester, Nashua, Concord). Business owners must contact their local town or city clerk for registration and payment. Not all municipalities impose this tax.

Only applicable if the tattoo/piercing studio obtains a liquor license to serve alcohol. Most tattoo studios do not serve alcohol. If they do, the NH Liquor Commission requires compliance with RSA 212 and administrative rules, and liquor liability insurance is typically required by insurers and venues as part of risk management, though not explicitly mandated in statute. Strongly recommended and often contractually required.

While not an insurance mandate, DHHS requires all tattoo and piercing establishments to comply with infection control standards under Epidemiological Surveillance Rules (Env-Ws 1900). Failure to comply increases risk of lawsuits, making general and professional liability insurance de facto essential. No bonding or specific insurance policy is required, but compliance is enforced through inspections.

All LLCs with employees or those required to file certain business tax forms must obtain an EIN. Even single-member LLCs without employees may need an EIN to open a business bank account or comply with state requirements. This is a federal requirement under IRS guidelines.

A single-member LLC is treated as a disregarded entity and reports income on Schedule C (Form 1040). Multi-member LLCs are treated as partnerships and file Form 1065. Owners must pay self-employment tax on net earnings. This applies to all self-employed individuals, including tattoo and piercing artists.

This is a critical industry-specific requirement. The standard mandates an Exposure Control Plan, use of personal protective equipment (PPE), proper disposal of sharps, and offering the hepatitis B vaccine to at-risk employees. Even owner-only businesses without employees must comply if they employ anyone.

Tattoo and piercing studios are considered "public accommodations" under Title III of the ADA. Must ensure physical access (e.g., entrances, restrooms), communication access for people with disabilities, and service policies that do not discriminate. Applies regardless of business size.

Local fire dept conducts; tattoo studios classified as mercantile/assembly. Contact local fire marshal.

Common in most NH cities; check local code (e.g., Dover Zoning Ch. 175-68).

Issued after zoning, building, fire, health approvals. E.g., Keene Code requires CO for body art.

Many cities require registration to reduce false alarms (e.g., Laconia Police ordinance).

Rarely allowed for body art due to sterilization and client traffic; most codes ban (e.g., Salem Zoning Sec. 305-4).

Required for all employers with one or more employees in New Hampshire, including part-time workers. Sole proprietors without employees are exempt but may elect coverage. Tattoo and piercing studios with employees must carry coverage through private insurers or the state fund.

Not explicitly mandated by New Hampshire state law for all businesses, but strongly recommended and often required by municipalities, landlords, or lenders. The DHHS guidance for tattoo salons references infection control and safety, which implies risk exposure that general liability insurance mitigates. Not a direct legal mandate, but de facto necessary for operation.

Not legally required by New Hampshire state law for tattoo or piercing artists. However, the Board regulates esthetics practices and requires continuing education and hygiene compliance. Given the invasive nature of services, professional liability insurance is strongly recommended to cover claims of negligence or injury. Absence of mandate does not reduce risk exposure.

New Hampshire does not require a surety bond for tattoo or body piercing establishments. The state regulates tattoo and piercing studios under epidemiological rules focused on sanitation and licensing of facilities, but no financial bond is mandated for operation. Municipalities may impose local bonding; none currently do for this sector.

Required for any business-owned vehicle used in operations. New Hampshire law mandates liability insurance for all motor vehicles registered in the state. Coverage must meet minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies only if the business operates vehicles.

Not mandated by state law, but highly recommended for businesses selling aftercare ointments, apparel, or other tangible goods. New Hampshire follows general product liability principles under common law. No specific statute requires insurance, but businesses may be held liable for defective or harmful products.

Fire inspections are conducted by the local fire department or state fire marshal to ensure compliance with the New Hampshire Fire Code (NFPA standards). Frequency and requirements depend on local jurisdiction.

An EIN is required for tax reporting. While the EIN itself does not expire, businesses must use it annually for federal tax filings such as Form 941 (quarterly) and Form 940 (annually).

New Hampshire does not impose sales tax on most services, including tattoos and piercings. However, if the business sells tangible personal property (e.g., aftercare ointments, jewelry), it may need to collect and remit sales tax. Registration is one-time but must be updated if business details change.

Each body art procedure must be documented, including client name, date, type of service, artist name, and consent form. Records must be available for inspection by the DHHS.

Used tattoo and piercing needles are considered "regulated waste" under OSHA and may be classified as hazardous waste under RCRA if not managed properly. While EPA defers to state regulation of medical waste, federal EPA defines what constitutes hazardous waste. New Hampshire follows federal definitions but enforces through NHDES. Proper segregation, labeling, and disposal through licensed haulers are required.

FTC enforces against deceptive or misleading advertising under Section 5 of the FTC Act. Tattoo and piercing businesses must ensure claims (e.g., "permanent," "safe," "allergy-free") are truthful and substantiated. Applies to online ads, social media, and in-studio materials. Industry-specific enforcement includes false claims about ink safety or aftercare.

All employers, including LLCs, must verify identity and employment authorization for every employee using Form I-9. Applies regardless of industry. Tattoo and piercing studios with employees must comply. E-Verify is not federally required unless in a state that mandates it (NH does not currently require E-Verify for most employers).

FLSA applies to tattoo and piercing businesses that are engaged in interstate commerce (which includes any business with more than $500,000 in annual revenue or that uses supplies from out of state). Most tattoo studios meet this threshold. Independent contractor misclassification is a common issue—artists must meet strict IRS and DOL criteria to avoid being classified as employees.

FMLA requires covered employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small tattoo studios will not meet the 50-employee threshold. However, if the business grows or operates as part of a larger network, this may apply.

Tattoo inks are regulated as cosmetics under the FD&C Act, and the FDA has authority over their safety and labeling. While the FDA does not approve tattoo inks pre-market, it monitors adverse events and can take action against unsafe products. Piercing jewelry made of materials like nickel may be regulated under medical device rules if marketed for implantation. Studios must avoid using adulterated or misbranded inks and ensure jewelry is biocompatible (e.g., surgical steel, titanium). This is a critical industry-specific federal requirement.

Tattoo and piercing studios use various chemicals (e.g., isopropyl alcohol, Barbicide, hydrogen peroxide). Employers must maintain Safety Data Sheets (SDS), label all chemical containers, and train employees on hazards. This complements the Bloodborne Pathogens standard and is a key workplace safety requirement.

All LLCs registered in New Hampshire must file an annual report with the Secretary of State. The report updates business information such as principal address, registered agent, and management structure.

The Body Art Establishment Permit and individual practitioner licenses must be posted in a location visible to clients.

Employers must display current federal and state labor law posters, including minimum wage, OSHA, and NH Workers’ Compensation. The NH Department of Labor provides a free combined poster.

All tattoo and piercing artists must hold an individual license issued by DHHS. Renewal includes proof of compliance with health and safety standards and continuing education.

Licensed practitioners must complete 2 hours of approved continuing education in infection control and bloodborne pathogens every two years as a condition of license renewal.

Tattoo and piercing studios must maintain OSHA Form 300 (Log of Work-Related Injuries) if they have 11 or more employees. All employers must post Form 300A annually. Studios with 20+ employees must submit electronically via OSHA’s Injury Tracking Application.

New Hampshire imposes BPT (0.55%) and BET (0.55%) on businesses exceeding thresholds. Filing is required annually even if no tax is due. Most small tattoo studios may be below thresholds, but must monitor annually.

Sole proprietors and LLC members must make quarterly estimated tax payments if they expect to owe $1,000 or more in federal taxes. Applies to income and self-employment taxes.

Many New Hampshire towns require an annual local business license or tax. Requirements and fees vary. Some towns also require zoning compliance verification for body art studios.

All tattoo and piercing establishments must obtain and renew an annual Body Art Establishment Permit. The permit ensures compliance with infection control and sanitation standards under NH Admin. Code Env-F 1400.

Routine inspections are conducted by the Bureau of Public Health Engineering to ensure compliance with infection control, sterilization, waste disposal, and facility design standards under NH Admin. Code Env-F 1400.