It would be good if these were the only determining factors in deciding whether a worker was an independent contractor, but unfortunately there are many additional complexities that the IRS will consider. The goal is to ensure that employers and contractors do not avoid taxes because of the structure of the relationship. In addition, the rules for employees and independent contractors can vary considerably depending on the state in which you live. When tattoo artists are independent contractors, they can usually choose their own hours, decide who they work for, who they tattoo for, how they do their job, what they wear during work, how much they calculate and other basic business decisions. These freedoms are advantages that make the lifestyle of an independent tattoo artist a desirable model. However, the entrepreneur should also consider whether he wants his partners to sign agreements so that they do not work in competing tattoo shops or if he will not do tattoos on the site where the entrepreneur does not receive his percentage. From the entrepreneur`s point of view, an experienced and experienced tattoo artist can bring many clients. Therefore, it may be in the best interest of the business owner that the employee of the tattoo store signs an agreement allowing him to obtain a percentage. However, if activity is slow, the percentage received by the business owner is also low. Most states require tattooed people to obtain a license before they can work legally. Licensing usually includes a certification course, an exam and an internship. The main purpose of the certification courses is to ensure that tattoo artists meet sanitary standards and are competent technicians.

Often, the tattoo artist must also complete a six-month internship under the supervision of licensed tattoo artists and use a number of tattoos or work a certain number of hours. Any new art and tattoo application training will only help the artist provide better quality services and allow him to charge higher rates and attract more customers. Some states will also require tattoo artists to have a high school diploma or GED. As a general rule, tattoo shop owners, as businesses, must withhold income tax, withhold and pay social security and Medicare taxes, and pay unemployment tax on wages paid to a worker. Administrative and reporting obligations can be frightening for a tattoo shop owner.