Tattoo / Piercing Permits & Licenses in Paterson, NJ

Employers must file Form NJ-927 quarterly and remit unemployment tax on the first $41,100 of each employee’s wages (as of 2024).

Required for all LLCs; includes filing Certificate of Formation. Annual Report required separately.

Applies to all LLCs; maintains good standing.

Requires bloodborne pathogens training (10 hours), CPR/First Aid certification, and submission of course certificates. Individual practitioner license required to perform tattoos.

Requires bloodborne pathogens training, CPR/First Aid certification, and proof of completion. Individual license required for piercing technicians.

Business location must be inspected and approved. All practitioners at premises must be licensed. Plan review required prior to opening.

Separate premises registration required if offering piercing services. Must comply with N.J.A.C. 8:27.

Required if using trade name/DBA. Publication in newspaper may be required in county of principal office.

Tattoo/piercing services generally exempt, but product sales taxable at 6.625%.

Tattoo and piercing services are considered taxable services in New Jersey. The sale of tangible personal property (e.g., aftercare ointments, jewelry) is also subject to sales tax. Registration is required via the NJ Online Business Registration system.

Required for all employers in New Jersey. Employers must withhold state income tax from employee wages and remit it to the state. Registration is completed through the NJ Online Business Registration system.

All employers in New Jersey must register for Unemployment Insurance (UI) tax. The tax rate varies based on experience rating and industry. New employers typically pay a standard rate of 3.4% on the first $41,100 of each employee’s wages (as of 2024).

Employers must re-register each year even if no changes occurred. This is an administrative requirement to maintain active employer status for unemployment tax purposes.

New Jersey LLCs are generally subject to the CBT or must pay the Alternative Minimum Assessment of $375 annually if they have more than $100,000 in allocable income. The CBT rate is 6.5% on net income over $100,000. Filing is required even if no tax is due.

Filing frequency is assigned by the state based on expected sales volume. Most small businesses file quarterly. Returns and payments are submitted via NJ Online Filing system.

Withholding tax returns must be filed even if no tax was withheld during the period. Frequency is determined by the state based on payroll volume.

Many New Jersey municipalities require a local business license or privilege tax. For example, Newark and Jersey City impose annual fees on businesses operating within city limits. Contact local clerk for specific requirements.

Required for all LLCs with employees or that file employment, excise, or alcohol/tobacco/firearms taxes. Also recommended for all LLCs to open a business bank account. Apply online via IRS EIN portal.

Multi-member LLCs file Form 1065 (U.S. Return for Partnership Income); single-member LLCs report income on owner’s Schedule C. This is an informational return; income passes through to owners’ personal tax returns.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare taxes withheld from employee wages.

FUTA tax rate is 6% on the first $7,000 of each employee’s wages. Employers in New Jersey receive a 5.4% credit for paying state unemployment tax, resulting in a net FUTA rate of 0.6%.

Required by N.J.S.A. 40:48-1; cost varies by municipality

Tattoo/piercing businesses often restricted in residential zones

Enforces N.J.A.C. 8:27 body art rules; inspection required

Required in many municipalities like Newark

Required in some municipalities for safety compliance

Mandatory for all employers with employees in New Jersey, including LLC members if they receive wages. Sole proprietors without employees are exempt. Coverage must be obtained through private insurer or the NJ State Health Benefits Plan.

Not federally or state-mandated by statute, but strongly required by local health departments as part of body art facility registration. Often required by landlords and lease agreements. Recommended to cover third-party injury claims.

Not explicitly required by New Jersey law, but highly recommended for tattoo and piercing studios due to risk of infection, allergic reactions, or improper procedures. May be required by local municipalities during permitting.

New Jersey does not require a surety bond for tattoo or piercing studios. However, businesses must register their facility with the local health department and comply with sanitation standards under N.J.A.C. 8:24. Local jurisdictions may impose additional bonding requirements, but none are specified at the state level.

Required for any vehicle registered to the LLC. Personal auto policies do not cover business use. Coverage must meet state minimums: $15,000 bodily injury per person, $30,000 per accident, $25,000 property damage.

Not legally required by New Jersey, but strongly recommended if selling any tangible goods. Provides protection if a customer claims injury from a product sold by the studio. Federal product liability laws apply regardless of insurance status.

Only applicable if the tattoo/piercing studio serves alcohol, which is rare and generally not permitted in body art facilities under local zoning or health codes. Most tattoo studios do not serve alcohol and therefore do not need this coverage.

Required for all LLCs, including single-member LLCs, that have employees or operate as a corporation. Even if not required, most tattoo/piercing businesses obtain an EIN for banking and vendor purposes.

By default, 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. All owners must pay self-employment tax on net earnings unless electing corporate taxation.

Tattoo and piercing artists are exposed to bloodborne pathogens. Employers must implement an Exposure Control Plan, provide annual training, offer hepatitis B vaccinations, use personal protective equipment (PPE), and follow sharps disposal protocols. Applies under 29 CFR 1910.1030.

Requires employers to inform employees about hazardous chemicals (e.g., disinfectants, pigments, aftercare products) through labels, safety data sheets (SDS), and training. Applies to all tattoo/piercing studios using regulated substances.

Tattoo and piercing studios are considered "public accommodations" under Title III of the ADA. Must ensure physical access (e.g., entrances, restrooms), effective communication, and policy modifications unless deemed "undue burden." DOJ has enforced ADA against tattoo parlors.

While most tattoo/piercing studios do not use mercury devices, if such items are present (e.g., in older HVAC systems), they must be managed under Universal Waste rules. Most relevant for equipment disposal, not daily operations.

FTC enforces truth-in-advertising laws. Tattoo/piercing businesses must avoid deceptive claims (e.g., "permanent results," "pain-free," "sterile" without substantiation). Before-and-after photos must be authentic. Applies to websites, social media, and print ads.

Form I-9 must be completed for every employee, regardless of citizenship. Employers must verify identity and work authorization using acceptable documents. E-Verify is not federally required unless under contract with federal agencies.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and proper classification of employees vs. independent contractors. Common issue in tattoo industry: misclassifying artists as contractors when they are economically dependent.

Tattoo inks are considered cosmetics and are subject to FDA regulation. While FDA does not approve inks pre-market, it monitors adverse events and can take action against adulterated or misbranded products. Studios must use inks intended for dermal use and avoid unapproved color additives.

Tattoo needles and machines are regulated as Class I medical devices. Must be sterile, single-use, and labeled for tattooing. Reusable devices (e.g., tattoo grips) must be properly sterilized. FDA does not require registration of tattoo studios, but devices must meet labeling and sterility standards.

All New Jersey LLCs must file an annual report with the Division of Revenue. The report includes business name, address, registered agent, and principal place of business. Failure to file may result in administrative dissolution.

Tattoo and piercing services are subject to New Jersey Sales Tax (6.625%). Businesses must register once and remain compliant with ongoing tax filing. No formal renewal required, but registration remains active only if tax obligations are met.

LLCs taxed as pass-through entities (default) are not subject to CBT. However, if the LLC elects corporate taxation or has multiple members and is treated as a corporation, estimated quarterly payments are required.

Individual members of the LLC must make estimated tax payments on their distributive share of income if not withheld. Applies to owners, not the business entity.

All tattoo and piercing studios must obtain and renew an annual Body Art Establishment License from the NJ Department of Health. Application and renewal must be submitted online via the NJ Body Art Portal.

Each practitioner must hold a valid Body Art Practitioner License issued by the NJ Department of Health. Renewal is required every two years. Practitioners must complete 4 hours of continuing education prior to each renewal.

4 hours of approved continuing education in infection control, bloodborne pathogens, and safe practices must be completed every two years. Courses must be approved by the NJ Department of Health.

All licensed body art establishments are subject to annual inspections by the local county health department. Inspections cover sterilization practices, equipment, recordkeeping, and compliance with infection control standards.

Required under the New Jersey Uniform Fire Code (NJAC 5:70). Frequency and reporting are managed by the local fire official. Ensures compliance with egress, fire extinguishers, and hazardous materials storage.

Businesses must keep logs of autoclave spore testing (performed quarterly), sterilization cycles, equipment maintenance, and client consent forms. Records must be available for inspection.

The current Body Art Establishment License must be posted in a conspicuous location accessible to the public.

Each body art practitioner must have their current license displayed near their workstation or in a visible area.

Required posters include OSHA Safety and Health Protection, FLSA Minimum Wage, and Equal Employment Opportunity. Available for free download from DOL website.

Includes NJ Minimum Wage, Family Leave, and Workers' Compensation notices. Must be in English and Spanish if workforce is multilingual.

Mandatory for all employers in New Jersey. Coverage must be maintained continuously. Independent contractors must be properly classified to avoid misclassification penalties.

Employers must file Form NJ-927 quarterly and pay unemployment insurance taxes on the first $40,500 of each employee's wages.

Employers must file NJ-927R annually, summarizing total wages and unemployment tax liability for the prior year.

An Employer Identification Number (EIN) is issued once and does not expire. No renewal is required.

Employers register once for withholding tax (Form REG-1E). No renewal, but must update information if business details change.