Tattoo Parlor Permit Requirements in Little Rock, 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 Little Rock Business License

   Little Rock requires a business license for businesses operating within city limits, issued by the Finance Department's Treasury Management Division after zoning approval. Home-based businesses file the license application together with a home occupation accessory use permit. The license is renewed annually and must be displayed at your place of business.

   Official government source

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification·Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification

   Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

Official Sources

• Arkansas Department of Health — Body Art Establishment Permit
• City of Little Rock Finance Department

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