Tattoo Parlor Permit Requirements in Fort Smith, AR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Arkansas Sales and Use Tax Permit — Department of Finance and Administration

   Any business selling taxable goods or taxable services in Arkansas must obtain a gross receipts (sales) tax permit before transacting business, and a separate permit is required for each business location under Ark. Code 26-52-201. The permit is issued by the Department of Finance and Administration's Sales and Use Tax Section. The state sales and use tax rate is 6.500%, with city and county rates added on top — in Little Rock, for example, the combined rate is 8.625% (6.5% state, 1% Pulaski County, 1.125% city).

   Official government source

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.·Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.

   Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

2. Annual Bloodborne Pathogen Certificate (per body art artist)

   The Arkansas Department of Health requires every licensed body art artist to maintain a current yearly bloodborne pathogen certificate. ADH ties this to the annual license cycle: artist licenses and shop permits expire on December 31 each year, so the training has to be retaken and documented before each renewal. The certificate is obtained from an outside training provider and presented to ADH; the department does not teach the course itself.

   Official government source

   ADH charges nothing for the training, which private providers sell at their own prices. The ADH fees around it are fixed and published: $100.00 annual artist license, $150.00 annual facility or establishment permit, $50.00 examination or apprentice fee, and $150.00 for a temporary license.·Renew the training before your December 31 license expiration. ADH asks that you allow about two weeks after it receives an application and fees.

   ADH charges nothing for the training, which private providers sell at their own prices. The ADH fees around it are fixed and published: $100.00 annual artist license, $150.00 annual facility or establishment permit, $50.00 examination or apprentice fee, and $150.00 for a temporary license.

   Renew the training before your December 31 license expiration. ADH asks that you allow about two weeks after it receives an application and fees.

1. Arkansas Department of Health — Body Art Establishment Permit

   A tattoo shop in Arkansas must hold a Body Art facility/establishment permit from the Arkansas Department of Health, and every artist working there must hold an individual artist license. Permits and licenses cover only the premises and the people named on the application and cannot be transferred. A facility inspection is required, and all permits and licenses are renewed annually and expire one year after issuance.

   Official government source

   $150 for the facility/establishment permit and $100 for each artist license, both renewed annually; $50 for the examination/apprentice license; $150 for a temporary permit covering guest artists, demonstrations, trade shows, and conventions·ADH does not publish a processing time. Permits expire exactly one year after issuance, so start renewals early; call 1-800-462-0599 for application status

   $150 for the facility/establishment permit and $100 for each artist license, both renewed annually; $50 for the examination/apprentice license; $150 for a temporary permit covering guest artists, demonstrations, trade shows, and conventions

   ADH does not publish a processing time. Permits expire exactly one year after issuance, so start renewals early; call 1-800-462-0599 for application status

2. City of Fort Smith Business License

   All businesses inside Fort Smith city limits must hold a business license unless they qualify for an exemption. Licenses are governed by Chapter 13, Article 3 (Occupational Registration) of the city code and are applied for and renewed online through the city's CityView portal. Fees are flat by license type — they are not scaled to gross revenue. Renewal notices are mailed the month before expiration.

   Official government source

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck·Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck

   Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

Official Sources

• Arkansas Department of Health — Body Art Establishment Permit
• City of Fort Smith Finance Department

Related Guides