Tattoo / Piercing Permits & Licenses in Seattle, WA

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C. Multi-member LLCs file Form 1065. All members pay self-employment tax on net earnings via Schedule SE. Income includes tattoo/piercing service fees, tip income, and retail sales.

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

Applies to all LLCs. Filed online via CCFS portal. Failure to file leads to administrative dissolution.

Required for each tattoo artist. Prerequisites: 18+ years old, bloodborne pathogens training, completion of approved training program. Applies specifically to tattoo operations.

Required for each body piercer. Prerequisites: 18+ years old, bloodborne pathogens training, completion of approved training program. Applies specifically to piercing operations.

Issued by local health jurisdictions (e.g., county health departments) under state rules (WAC 246-101). Facility must meet plan review, infection control standards. Specific to tattoo/piercing facilities.

Required for ALL businesses to obtain UBI number for tax purposes (sales tax, B&O tax). Register online via My DOR portal. Links to Dept of Labor & Industries and Employment Security Dept.

Applies to ALL businesses with gross income > $0. Tattoo/piercing falls under "Service and Other Activities" classification. Threshold exemptions for very small businesses (<$125k in some cases).

Required ONLY if using a trade name/DBA different from registered LLC name. Publish notice in county newspaper within 30 days (additional local cost ~$100-300). Renew every 5 years? No, one-time with amendments.

All businesses selling tangible goods or providing taxable services in Washington must register for a Unified Business Identifier (UBI) and collect sales tax. Tattoo and piercing services are taxable in Washington under RCW 82.08.020. Sales tax applies to both services and retail sales (e.g., aftercare products, jewelry).

The Business License Application (Form BTA) registers the business with multiple state agencies and is required for all businesses in Washington, including LLCs. It includes registration for sales tax, employer taxes (if applicable), and other state obligations.

Required for any business that withholds wages for employees. Applies to tattoo artists or piercers classified as employees (not independent contractors). Includes withholding state-level payroll taxes.

All employers in Washington must register with ESD and pay unemployment insurance taxes. Independent contractors are not covered. Rate is based on taxable wages and employer experience rating.

Many cities in Washington (e.g., Seattle, Spokane, Tacoma) require a local business license or impose a local B&O tax. Requirements and fees vary. For example, Seattle imposes a Business and Occupation tax on gross receipts. Verify with the local jurisdiction where the business is physically located.

Washington does not have a corporate income tax but imposes a gross receipts tax known as the Business and Occupation (B&O) tax. All businesses must register and report under the appropriate classification. Tattoo and piercing services are classified under RCW 82.04.270(1)(b) at a rate of 0.13% of gross income. Filing frequency is assigned by the Department of Revenue based on expected tax liability.

Federal OSHA does not enforce in Washington state for private sector workplaces (covered by Washington State DOSH). However, federal OSHA standards still inform state rules. Employers must comply with Bloodborne Pathogens Standard (29 CFR 1910.1030), including exposure control plans, training, PPE, and sharps disposal.

Tattoo and piercing artists are considered at high risk. Requires written exposure control plan, annual training, hepatitis B vaccination offer, PPE (gloves, masks, eye protection), and proper disposal of contaminated sharps. Even in Washington (state-plan state), DOSH enforces equivalent standards.

Requires physical access (e.g., ramps, door widths), communication access (for customers with disabilities), and policy modifications. New construction or alterations must meet ADA Standards for Accessible Design. Even small studios must comply if serving the public.

Used tattoo/piercing needles and contaminated sharps are classified as regulated medical waste under RCRA. Must be stored in OSHA-compliant sharps containers and disposed of through licensed medical waste haulers. EPA does not directly regulate small quantity generators as stringently, but state rules (WA Dept of Ecology) may be stricter.

Applies to all advertising, including online. Prohibits deceptive or unsubstantiated claims (e.g., "permanent results," "100% safe," "FDA-approved ink"). Must disclose material connections and not misrepresent services, prices, or health risks. FTC also enforces the Funeral Rule analog for prepayment disclosures in some cases, though not directly applicable.

Required for all LLCs, regardless of employee status. Used for federal tax reporting, including income, employment, and excise taxes. Must be obtained even if the business has no employees.

An LLC with employees or electing corporate taxation must file Form 1120 or 1120-S. A single-member LLC is disregarded and reports income on Schedule C of Form 1040. Multi-member LLCs file as partnership using Form 1065. EIN is required regardless.

Employers must withhold federal income tax and FICA from employee wages and file Form 941 quarterly. Form 940 is filed annually for FUTA. Deposit requirements depend on the lookback period and tax liability.

While not a tax, this is a mandatory regulatory requirement for tattoo and piercing studios. Administered by local health departments under state guidelines. Includes facility inspection, sterilization protocols, and recordkeeping. Required in addition to tax registrations.

Required in all Washington jurisdictions where tattooing or piercing is performed. Issued by local health departments under state oversight. Includes inspection of studio, sterilization, sharps disposal, and operator certification. Must be renewed annually.

Specific license type "Tattoo Parlor" required for tattoo/piercing operations in Seattle

Required for businesses outside city limits; tattoo/piercing specifically listed

Administered locally (e.g., Public Health - Seattle & King County); WAC 246-101 applies

Tattoo/piercing = "body art studio" under SMC 23.47A.018; verify via TrackMyProject

Body piercing/tattoo facilities may require special use approval

Required for all tattoo/piercing studios; includes infection control standards

Required for sinks, sterilization areas, barriers per health code

Comply with SMC Chapter 23.55; illuminated signs common for tattoo shops

Required for public access businesses; NFPA 1 standards apply

Mandatory registration to avoid escalating false alarm penalties

All employers in Washington must carry workers' comp insurance through the state fund (L&I). Sole proprietors without employees may opt out. Tattoo and piercing artists are classified under NAICS 621399 (Other Personal Care Services) for premium calculation.

Requires payment of federal minimum wage ($7.25/hour) or higher state rate (WA has higher minimum wage), overtime for hours over 40/week at 1.5x regular rate. Independent contractor misclassification is a high-risk area in tattoo/piercing studios. Must maintain accurate time and payroll records for 3 years.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Most small tattoo studios do not meet the 50-employee threshold.

All employers must verify identity and work authorization for every new employee using Form I-9. E-Verify is not federally required for most businesses but may be mandated by state law or federal contracts.

FDA regulates tattoo inks as cosmetics and tattoo needles as medical devices. While not requiring premarket approval, FDA can take action against adulterated or misbranded products. Inks must not contain harmful contaminants (e.g., heavy metals, carcinogens). Needles must meet sterility and labeling standards. FDA has issued warnings about unapproved color additives in tattoo inks.

Under the Modernization of Cosmetics Regulation Act (MoCRA) of 2022, facilities that manufacture or process cosmetic products (including tattoo inks) for sale in the U.S. must register with FDA and list products. Does not apply to tattoo studios that only use inks.

While not mandated by Washington state law, general liability insurance is strongly recommended and often required by landlords, property leases, or local health departments. Covers third-party bodily injury, property damage, and advertising injury.

Washington does not require a surety bond for tattoo or piercing facility permits. The state regulates body art facilities through a permit system administered by the Department of Health, but no financial surety bond is part of the application.

Required for any vehicle registered to the business. Covers liability arising from business use of vehicles. Personal auto policies do not cover business activities.

Not legally required by Washington, but highly recommended if selling tangible goods. Covers claims related to defective or harmful products. Enforced through civil liability under Washington’s Product Liability Act (RCW 7.72).

Not mandated by Washington state for tattoo or piercing businesses. However, it is strongly recommended to cover claims of negligence, improper technique, or service-related injuries not covered under general liability.

Only required if the business holds a liquor license. Most tattoo/piercing studios do not serve alcohol; this would be an unusual setup. If alcohol is served, liquor liability insurance is mandatory under LCB rules.

While not required for sole proprietorships with no employees, most LLCs obtain an EIN for banking and liability protection. Tattoo businesses often need one due to potential employment and tax filing obligations.