Complete guide to permits and licenses required to start a tattoo / piercing in Brookings, SD. Fees, renewal cycles, and agency contacts.
Inspector verifies compliance with sanitation, sterilization, and record‑keeping standards.
Tattoo services are classified as taxable personal services. Registration required before first taxable sale.
LLC taxed as a partnership must provide Schedule K‑1 to each member.
Required for all LLCs. Annual report required separately (see below).
Applies to all LLCs. Filed online or by mail.
Requires bloodborne pathogens training (8 hours initial, 2 hours annual), proof of hepatitis B vaccination or titer, and application. Individual license required for each tattoo artist.
Requires bloodborne pathogens training (8 hours initial, 2 hours annual), proof of hepatitis B vaccination or titer, and application. Individual license required for each piercing artist.
Covers tattoo and/or piercing facilities. Requires licensed artists on staff, plan review ($50 fee), facility inspection, and compliance with ARSD 44:20:01 standards.
Required if using DBA. Renew every 5 years for $10.
Monthly/quarterly returns required based on revenue. Tattoo/piercing services generally nontaxable.
All businesses selling taxable goods or services in South Dakota must register. Tattoo and piercing services are subject to sales tax in South Dakota. See SD Codified Laws § 10-45-4(8)(a) which includes 'tattooing' and 'body piercing' as taxable services.
Required if the LLC has employees. Employers must withhold state income tax from employee wages. South Dakota does not have a state income tax, but this registration is still required for reporting purposes and compliance tracking.
All employers in South Dakota must register for unemployment insurance tax. The tax is paid by the employer only. Rate schedule and wage base are updated annually by S.D. CL § 61-6-12.
All LLCs in South Dakota must file an annual report and pay a $50 fee. This is not a franchise tax in the traditional sense, but South Dakota refers to this as a 'franchise tax' in some contexts. There is no gross receipts tax or traditional franchise tax in South Dakota.
Many South Dakota cities (e.g., Sioux Falls, Rapid City, Aberdeen) require a local business license or privilege tax. Requirements and fees vary. For example, Sioux Falls requires all businesses to obtain a license under City Code § 6.04.010. Check with the city clerk in the jurisdiction where the business operates.
South Dakota does not impose a state individual income tax. However, employers must still register for withholding purposes to comply with federal reporting requirements and to handle any potential local taxes. No state income tax is collected from employees.
Required for all businesses; tattoo/piercing specifically listed as licensed activity
Requires facility plan review, artist certification, and sterilization protocols
Tattoo/piercing classified as 'personal service' use; conditional use permit may be required in C-3/C-4 zones
Covers facility layout, equipment, waste disposal; must meet SD Dept. of Health standards
Required for leasehold improvements common in tattoo shop setups
Tattoo shops typically Business Occupancy (B); verify exits, extinguishers
Wall signs allowed in commercial zones; electronic signs have additional restrictions
Required for commercial properties with monitored systems
Verifies zoning, building, fire code compliance before business operations begin
Sole proprietors with no employees are exempt from the workers’ comp requirement.
State law does not mandate general liability, but local ordinances often do.
Recommended for studios that perform permanent body modifications to protect against malpractice claims.
The bond protects the state against violations of health‑code requirements.
If the studio only uses personal vehicles for occasional errands, the standard personal auto policy may suffice.
Recommended if the studio sells tattoo inks, jewelry, or after‑care products to protect against claims of product defects.
Most tattoo/piercing studios do not serve alcohol; therefore this requirement is generally not applicable.
All LLCs, even those with no employees, must have an EIN to file federal taxes and open a business bank account.
LLCs may elect to be taxed as a corporation by filing Form 8832; tax deadlines then follow corporate filing rules.
The standard applies to any employer where employees are at risk of occupational exposure to blood or other potentially infectious materials.
If the business has fewer than 10 employees and is not in a high‑hazard industry, recordkeeping is optional.
Tattoo and piercing studios are considered places of public accommodation and must provide equal access to individuals with disabilities.
Many tattoo inks are classified as non‑hazardous cosmetics, but certain pigments or solvents may be hazardous under RCRA.
Claims about safety, sterility, or health benefits must be truthful and substantiated; deceptive pricing or “free” offers are scrutinized.
If the business employs only owners and no other workers, FLSA may not apply.
Owners who are the only workers are exempt.
Most small tattoo shops will not meet the employee threshold, but the requirement is noted for completeness.
While the FDA does not require a specific license for tattoo artists, inks are regulated as cosmetics; manufacturers must ensure safety, and artists must not use adulterated or misbranded inks.
Guidance is not a regulation but is widely referenced by state health departments; compliance helps avoid federal enforcement.
The report must be filed electronically through the Secretary of State’s portal. The filing includes the LLC’s name, principal address, and registered agent.
Requires submission of a completed application, proof of blood‑borne pathogen training, and a floor‑plan of the facility. Permit must be displayed prominently at the business.
Similar requirements to Minnehaha County; includes mandatory annual health inspection.
Includes Social Security, Medicare, and federal unemployment taxes.
Self‑employed owners without employees are exempt.
The “Job Safety and Health – It’s the Law” poster is required.
Poster includes minimum wage, overtime, and workers’ compensation information.
Records must include signed consent, sterilization logs, and blood‑borne pathogen training certificates.
Training must be documented and kept with other records.
Most tattoo shops in existing commercial spaces already have an active permit; renewal is required if the original permit was issued for a temporary occupancy.
Many tattoo shops use electric autoclaves and may be exempt; confirm with local fire marshal.
The Food and Drug Administration (FDA) regulates tattoo inks and equipment, while the Federal Trade Commission (FTC) oversees advertising practices and consumer protection. The Internal Revenue Service (IRS) handles tax obligations, and the Occupational Safety and Health Administration (OSHA) ensures workplace safety.
Yes, ADA Title III compliance can involve fees ranging from $0 to $20,000, depending on the necessary modifications to your business to ensure accessibility for individuals with disabilities.
LLCs are required to obtain an EIN, file federal income tax returns, and fulfill self-employment tax obligations. Fees vary depending on your income and deductions, and some filings are annual.
The FDA does not require individual artist registration, but they do regulate the safety of tattoo inks, needles, and equipment used in the process. Compliance with these regulations is essential for all tattoo businesses.
OSHA’s General Duty Clause requires employers to provide a safe and healthy workplace for their employees, which includes implementing measures to prevent exposure to bloodborne pathogens and other hazards common in tattoo and piercing establishments; compliance costs range from $500 to $2000.
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