Tattoo / Piercing Permits & Licenses in Knoxville, TN

Complete guide to permits and licenses required to start a tattoo / piercing in Knoxville, TN. Fees, renewal cycles, and agency contacts.

LLC Registration (Articles of Organization)

Tennessee Secretary of State - Business Services Division
Required
Fee: $300.00-$300.00
Renewal: one time
Type: registration

Required for all LLCs. Annual Report also required (see separate entry). Fees effective as of 2024.

LLC Annual Report

Tennessee Secretary of State - Business Services Division
Required
Fee: $300.00-$3300.00
Renewal: annual
Type: registration

All active LLCs must file annually regardless of activity level.

Tattoo Artist License

Tennessee Department of Health - Body Art Program
Required
Fee: $100.00-$100.00
Renewal: annual
Type: license

Each tattoo artist must hold individual license. Requires bloodborne pathogens training (16 hours initial, 8 hours annual renewal) and proof of completion.

Body Piercing Technician License

Tennessee Department of Health - Body Art Program
Required
Fee: $100.00-$100.00
Renewal: annual
Type: license

Each piercing technician must hold individual license. Requires bloodborne pathogens training (16 hours initial, 8 hours annual renewal) and proof of completion.

Body Art Establishment License

Tennessee Department of Health - Body Art Program
Required
Fee: $400.00-$400.00
Renewal: annual
Type: license

Required for any facility performing tattooing or body piercing. Must meet plan review, construction standards, and inspections prior to operation.

Assumed Name (DBA) Registration

Tennessee Secretary of State - Business Services Division
May Apply
Fee: $20.00-$20.00
Renewal: one time
Type: registration

Must register in each county where business operates. Renew every 4 years.

Sales and Use Tax Registration (TC-69)

Tennessee Department of Revenue
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

Tattoo/piercing services generally exempt from sales tax, but retail sales (jewelry, aftercare products) require registration.

Tennessee Sales and Use Tax Permit

Tennessee Department of Revenue
Required
Renewal: one time
Type: registration

All businesses selling taxable goods or services in Tennessee must register for sales tax. Tattoo and piercing services are subject to sales tax in Tennessee. See TN Code § 67-6-201(a)(1)(A) and Rulings 17-05 and 18-04 confirming that tattooing and body piercing are taxable services. Registration is done via the Tennessee Taxpayer Access Point (TNTAP).

Tennessee Franchise and Excise Tax Registration

Tennessee Department of Revenue
Required
Fee: $100.00-$100.00
Renewal: one time
Type: registration

All Tennessee LLCs are subject to franchise and excise tax regardless of business type. This is an annual obligation. The tax is based on net worth and real estate valuation. Filing is required even if no tax is due. Form FAE 101 is filed annually.

Employer Withholding Tax Registration

Tennessee Department of Revenue - Taxation Division
May Apply
Renewal: one time
Type: registration

Required if the business has employees. Employers must withhold Tennessee income tax from employee wages. Registration via TNTAP. Employers must file Form WH-301 quarterly and deposit taxes based on payroll frequency (monthly or semi-weekly).

Tennessee Unemployment Insurance Tax (UI)

Tennessee Department of Labor and Workforce Development
May Apply
Fee: $7000.00-$7000.00
Renewal: one time
Type: registration

All employers with one or more employees must register. New employers assigned a standard rate of 2.7% for up to three years. Employers report and pay quarterly using Form UI-7. Registration via Tennessee Workforce Online (TWO) system.

Local Business Privilege Tax (City or County)

Varies by municipality
Required
Fee: $15.00-$500.00
Renewal: one time
Type: registration

Tennessee allows cities and counties to impose a local business privilege tax (also called 'business tax'). Required in most municipalities. Must be obtained from city or county trustee. List of local trustees: https://www.tn.gov/commerce/article/local-business-tax. Tattoo and piercing studios typically fall under 'personal services' classification.

Federal EIN (Employer Identification Number)

Internal Revenue Service (IRS)
Required
Fee: $0.00-$0.00
Renewal: one time
Type: registration

Required for all LLCs for federal tax purposes, even without employees. Needed to open a business bank account, file taxes, and register with state agencies. Can be obtained online via IRS website immediately.

County Business License

Tennessee Department of Revenue (via county assessor sites)
May Apply
Fee: $15.00-$15.00
Renewal: annual
Type: license

All counties require a business license for tattoo/piercing; contact county assessor for specific jurisdiction (e.g., Davidson, Shelby)

City Business License

City of [Specific City] (e.g., Nashville)
May Apply
Fee: $15.00-$15.00
Renewal: annual
Type: license

Required in all municipalities; tattoo/piercing classified under personal services. Check specific city clerk (e.g., Nashville: https://www.nashville.gov/departments/clerk/business-tax-licenses)

Zoning Compliance / Use Permit

Local Planning / Zoning Department (varies by city/county)
May Apply
Fee: $100.00-$500.00
Renewal: one time
Type: permit

Tattoo/piercing typically requires special use permit in commercial districts; home occupation prohibited. Verify with local zoning code (e.g., Nashville Code Sec. 17.36)

Health Department Tattoo/Piercing Establishment Permit

Tennessee Department of Health (local county health depts)
Required
Fee: $400.00-$400.00
Renewal: annual
Type: license

Issued by county/regional health department after plan review, artist certification, and inspection per TN Rule 0080-11-01

Building Permit for Modifications

Local Building / Codes Department (e.g., Metro Codes Nashville)
May Apply
Fee: $50.00-$50.00
Renewal: one time
Type: permit

Required for tenant improvements; must comply with IBC/IRC. Specific to city/county building official

Fire Inspection / Certificate of Occupancy

Local Fire Marshal (e.g., Knoxville Fire Dept)
May Apply
Fee: $50.00-$200.00
Renewal: one time
Type: permit

Ensures NFPA compliance for exits, extinguishers; tattoo shops need sterile areas reviewed. Often bundled with occupancy cert

Sign Permit

Local Codes or Planning Department
May Apply
Fee: $50.00-$50.00
Renewal: one time
Type: permit

Complies with local sign ordinance (e.g., size, lighting limits). Not all signs require (under 6 sq ft often exempt)

Alarm System Permit

Local Police Department (e.g., Memphis PD)
May Apply
Fee: $50.00-$100.00
Renewal: annual
Type: permit

Required in most cities to reduce false alarms

Workers' Compensation Insurance

Tennessee Department of Labor and Workforce Development
May Apply
Fee: $1500.00-$5000.00
Renewal: one time
Type: certificate

Mandatory for all employers with 5 or more employees in Tennessee. However, employers in the construction industry must carry coverage regardless of number of employees. For tattoo/piercing businesses (classified under personal services), threshold is 5 employees. Sole proprietors with no employees are exempt from mandatory coverage but may elect to cover themselves.

Professional Liability / Errors & Omissions Insurance

Tennessee Department of Health
May Apply
Fee: $1000.00-$2500.00
Renewal: one time
Type: certificate

Not explicitly required by Tennessee state law, but strongly recommended due to high risk of claims related to infections, allergic reactions, or dissatisfaction. Some local jurisdictions may require proof of E&O coverage as part of business licensing. Not a legally mandated insurance at the state level.

Surety Bond (Body Art Establishment Bond)

Tennessee Department of Health
May Apply
Fee: $1000.00-$1000.00
Renewal: one time
Type: certificate

Tennessee requires a $10,000 surety bond for each body art establishment under Tenn. Comp. R. & Regs. 1200-11-4-.03(3). The bond ensures compliance with state body art regulations and may be used to cover fines or consumer restitution. Bond must be issued by a surety company licensed in Tennessee.

Commercial Auto Insurance

Tennessee Department of Safety and Homeland Security
May Apply
Fee: $1200.00-$2500.00
Renewal: one time
Type: certificate

Required for any vehicle used for business purposes under Tennessee's Financial Responsibility Law (TCA § 55-12-101). Applies if the LLC owns or leases a vehicle. Personal auto policies do not cover commercial use.

Product Liability Insurance

Tennessee Department of Commerce and Insurance
May Apply
Fee: $1000.00-$3000.00
Renewal: one time
Type: certificate

Not legally required by Tennessee law, but highly recommended if selling physical goods. A single lawsuit related to contaminated aftercare cream or allergic reaction could result in significant liability. Coverage often bundled with general liability.

Liquor Liability Insurance

Tennessee Alcoholic Beverage Commission
May Apply
Renewal: one time
Type: certificate

Not required for standard tattoo/piercing studios. Only applicable if the business holds a liquor license (e.g., as a barbershop lounge with alcohol service), which is rare and subject to strict zoning and licensing. Most tattoo studios do not serve alcohol and thus are not subject to this requirement.

Obtain an Employer Identification Number (EIN)

Internal Revenue Service (IRS)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

While not required for sole proprietorships with no employees, most LLCs obtain an EIN for banking and liability protection. Mandatory for multi-member LLCs or those with employees.

Comply with OSHA Bloodborne Pathogens Standard

Occupational Safety and Health Administration (OSHA)
May Apply
Fee: $500.00-$2000.00
Renewal: one time
Type: permit

Tattoo and piercing studios are explicitly covered under OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030) due to exposure to blood and other potentially infectious materials. Requires an Exposure Control Plan, annual training, use of personal protective equipment (PPE), and proper disposal of sharps and biohazard waste.

General Liability Insurance

Tennessee Secretary of State – Business Services
May Apply
Fee: $500.00-$1200.00
Renewal: one time
Type: certificate

Not explicitly mandated by Tennessee state law as a standalone insurance, but effectively required through local health department regulations, commercial leases, and industry best practices. The Tennessee Department of Health's Body Art Rule 1200-11-4-.05 requires all body art establishments to operate in a manner that protects public health, which implies liability coverage. Strongly recommended and often required by municipalities.

Local Health Department Inspection (Tattoo/Piercing Studio)

Local County Health Department (e.g., Davidson County Health Department)
Required
Fee: $0.00-$0.00
Renewal: annual
Type: permit

All tattoo and piercing establishments are subject to routine inspection by the local health department for compliance with infection control, sterilization, and sanitation standards under TN Rule 1200-07-02-.03. Inspection frequency may vary by jurisdiction.

Fire Safety Inspection

Local Fire Department (e.g., Nashville Fire Department)
May Apply
Fee: $0.00-$0.00
Renewal: annual
Type: permit

Required under International Fire Code adopted by Tennessee municipalities. Includes review of exits, fire extinguishers, and emergency plans.

Display of Business License and Health Permit

Local County or Municipal Clerk
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Business must visibly display its current local business license and health permit at the entrance or reception area. Requirements vary slightly by city or county.

Display of Tennessee State Tattoo Artist License

Tennessee Department of Health
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Each licensed tattoo artist must display their state-issued license in a visible location. This is required under TN Rule 1200-07-02-.04(2).

Tennessee State Tattoo Establishment Permit Renewal

Tennessee Department of Health
Required
Fee: $200.00-$200.00
Renewal: annual
Type: license

All tattoo and piercing studios must obtain and renew an annual permit from the Tennessee Department of Health. Application includes proof of compliance with infection control standards.

Tennessee State Tattoo Artist License Renewal

Tennessee Department of Health
Required
Fee: $50.00-$50.00
Renewal: biennial
Type: license

Tattoo artists must renew their individual license every two years. Renewal requires proof of current bloodborne pathogens training and compliance with health standards.

Bloodborne Pathogens Training (OSHA Compliance)

Federal OSHA / Tennessee Department of Labor
May Apply
Fee: $50.00-$150.00
Renewal: annual
Type: certificate

Required under OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030). Training must include exposure control plans, PPE, and needlestick prevention. Tennessee operates under federal OSHA jurisdiction.

Recordkeeping of Sterilization and Infection Control Logs

Tennessee Department of Health
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Businesses must keep logs of autoclave spore testing, equipment sterilization, and sanitation procedures for at least 3 years. Subject to inspection by the Department of Health.

Federal Employer Identification Number (FEIN) Reporting

Internal Revenue Service (IRS)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: filing

Required for payroll tax reporting. Employers must file Form 941 quarterly and Form 940 annually if they have employees.

Unemployment Insurance Tax Filing (Tennessee)

Tennessee Department of Labor and Workforce Development
May Apply
Renewal: varies
Type: filing

Employers must file Form BOM-301 quarterly and pay unemployment insurance tax. New employers are assigned a standard rate of 2.5%.

Display of Labor Law Posters

U.S. Department of Labor / Tennessee Department of Labor
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Required posters include Federal Minimum Wage, EEO, OSHA Safety Rights, and Tennessee Workers' Compensation. Available for free download from federal and state websites.

Tennessee Workers' Compensation Insurance Coverage

Tennessee Department of Labor and Workforce Development
May Apply
Fee: $500.00-$2000.00
Renewal: one time
Type: certificate

Mandatory in Tennessee for employers with 5 or more employees. Sole proprietors may elect coverage. Proof of insurance must be posted or available upon request.

Register as a User Facility with FDA for Medical Device Reporting

Food and Drug Administration (FDA)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: filing

Tattoo and piercing establishments are considered "user facilities" under FDA regulations because they use needles and other devices regulated as medical devices. Required to report adverse events related to device use (e.g., infections from contaminated needles) to the manufacturer or FDA. No fee to register, but recordkeeping and reporting obligations apply.

Comply with Federal Trade Commission (FTC) Advertising and Consumer Protection Rules

Federal Trade Commission (FTC)
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Applies to all businesses. Tattoo and piercing studios must ensure advertisements are truthful, not misleading, and substantiated (e.g., claims about "sterile" procedures, aftercare, or infection rates). Also includes compliance with the FTC’s Endorsement Guides and the Telemarketing Sales Rule if applicable.

Maintain ADA Accessibility Standards

Department of Justice (DOJ)
May Apply
Fee: $500.00-$10000.00
Renewal: one time
Type: permit

Under Title III of the ADA, businesses must be accessible to individuals with disabilities. This includes physical access (entrances, restrooms, workstations) and communication access (e.g., providing services to deaf or blind clients). The 2010 ADA Standards for Accessible Design apply to new construction and alterations.

Complete I-9 Employment Verification for Employees

U.S. Department of Homeland Security (DHS) / USCIS
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

All U.S. employers, including LLCs, must complete Form I-9 to verify identity and work authorization for every employee. Employers must retain I-9 forms for 3 years after hire date or 1 year after employment ends, whichever is later.

Comply with Fair Labor Standards Act (FLSA) Wage and Hour Rules

U.S. Department of Labor (DOL)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies even if employees are paid commission or tips. Independent contractors must be properly classified to avoid misclassification penalties.

Provide Notice of Rights under the Family and Medical Leave Act (FMLA)

U.S. Department of Labor (DOL)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

FMLA requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Requires posting a notice and providing individual employee notices. Most small tattoo studios will not meet the 50-employee threshold, but must comply if they do.

Proper Disposal of Medical/Biohazardous Waste

Environmental Protection Agency (EPA)
May Apply
Fee: $200.00-$1000.00
Renewal: one time
Type: permit

Used tattoo needles, ink caps, gloves, and other blood-contaminated materials are considered regulated medical waste under the Resource Conservation and Recovery Act (RCRA). Must be stored, labeled, and disposed of through licensed medical waste haulers. While EPA sets federal standards, enforcement is often delegated to states (Tennessee has its own rules aligned with federal standards).

Annual Report Filing for Tennessee LLC

Tennessee Secretary of State
Required
Fee: $100.00-$100.00
Renewal: one time
Type: permit

All Tennessee LLCs must file an annual report with the Secretary of State to maintain active status. The anniversary month is based on the formation date of the LLC.

Tennessee Sales and Use Tax Return

Tennessee Department of Revenue
Required
Renewal: varies
Type: filing

Tattoo and piercing services are subject to Tennessee sales tax. Businesses must register with the Department of Revenue and file returns electronically. Frequency (monthly/quarterly) depends on tax liability volume.

Estimated Tennessee Individual Income Tax Payments (for pass-through entities)

Tennessee Department of Revenue
May Apply
Renewal: varies
Type: permit

LLCs are pass-through entities; owners must make estimated tax payments if liable for franchise and excise tax. Due dates align with federal estimated payment schedule.

Step-by-Step Compliance Guide

  1. First, register your Limited Liability Company (LLC) with the state of Tennessee to establish your business entity.
  2. Obtain an Employer Identification Number (EIN) from the IRS, which is required for LLCs even without employees.
  3. Ensure compliance with the FDA regulations regarding tattoo inks, needles, and equipment to maintain public health standards.
  4. Adhere to OSHA’s General Duty Clause, with potential compliance costs ranging from $500 to $2000, to provide a safe working environment.
  5. Comply with ADA Title III requirements for public accommodations, with potential costs varying from $0 to $20,000, to ensure accessibility for all customers.
  6. Understand and follow FTC guidelines on advertising and consumer protection to avoid deceptive practices.
  7. Fulfill federal income and self-employment tax obligations through the IRS, with fees varying based on income.
  8. Maintain accurate records and file federal income tax returns (Form 1040-SS, Schedule C) annually with the IRS.

Common Mistakes to Avoid

  • Failing to register your business with the state of Tennessee can lead to legal penalties.
  • Ignoring FDA regulations on tattoo inks and needles could result in fines or business closure.
  • Neglecting OSHA requirements can create unsafe working conditions and potential lawsuits.
  • Not complying with ADA Title III can lead to discrimination claims and significant financial penalties.
  • Incorrectly classifying your business for tax purposes with the IRS can result in back taxes and penalties.

Frequently Asked Questions

What FDA regulations apply to a tattoo and piercing business in Knoxville?

The FDA regulates tattoo inks, needles, and equipment as medical devices, ensuring safety and preventing infections. Compliance involves using approved inks and sterile equipment, and reporting adverse events to the FDA.

Is there a cost associated with ADA compliance?

ADA Title III compliance costs can vary significantly, ranging from $0 to $20,000, depending on the necessary modifications to your facility to ensure accessibility. These modifications might include ramps, accessible restrooms, or other accommodations.

What are the federal tax obligations for an LLC in Knoxville, TN?

LLCs have federal income and self-employment tax obligations, requiring you to file with the IRS and potentially pay estimated taxes quarterly. The specific fees vary based on your income and business structure.

What does OSHA General Duty Clause compliance entail?

OSHA’s General Duty Clause requires employers to provide a safe workplace free from recognized hazards, which includes proper sterilization procedures, bloodborne pathogen training, and ventilation. Compliance costs range from $500 to $2000.

Are there any FTC regulations specifically for tattoo and piercing businesses?

The FTC focuses on truth-in-advertising and consumer protection, meaning you must avoid deceptive marketing practices and clearly disclose pricing and services. Violations can lead to FTC enforcement actions and penalties.

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