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Legal status of tattooing in the United States
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In the United States, there is no federal law regulating the practice of tattooing. However, all 50 states and the District of Columbia have statutory laws requiring a person receiving a tattoo be 18 years or older. This is partially based on the legal principle that a minor cannot enter into a legal contract or otherwise render informed consent for a procedure. Most states permit a person under the age of 18 to receive a tattoo with permission of a parent or guardian, but some states outright prohibit tattooing under a certain age regardless of permission, with the exception of medical necessity (such as markings placed for radiation therapy).
In all jurisdictions, individual tattooists may also choose to place additional restrictions based on their own moral feelings, such as refusing any clients under a specific age even with parental consent despite it being legal, or limiting the type and/or location of where they are willing to tattoo (such as refusing any work around intimate parts of the body). They may additionally refuse to perform specific artwork, including if they merely find it inappropriate or offensive, or refuse to work on a client that they suspect may be intoxicated. Artists sometimes claim their personal business restrictions are a matter of law even when it is not true, so as to avoid arguments with clients.
Legal Restrictions on Tattooing & Body Modification by State
State
Minimum Age (with parent/guardian consent)
Form of Parent/Guardian Consent
Notes & Exceptions
Intoxicated/Impaired Individuals
Area of Law/Type of Penalty
Licensing & Regulation
Relevant Statute(s) and Rules
Alabama
none specified[1] informed written consent, signed in presence of the artist/service provider or their agent[1][2] Ear piercing exempt from Alabama body art laws & rules.[2][3] cannot be tattooed, branded, or pierced[1][2] Violations of Alabama Tattoo & Body Piercing laws are a class c misdemeanor, punishable by a fine of up to $100 and/or up to 90 days imprisonment for each violation.[4] Alabama's Department of Public Health licenses Tattoo, body piercing, & body art facilities, and sets standards for their operation.[5]
Individual tattoo artists, piercers, etc. require a permit.[2]
Ala. Code § 22-1-17A[3][6]
State Board of Health rules on Body Art Practices and Facilities.[2]
Alaska
18 (piercing excepted)[7] parent/guardian must both give written consent and be present during the procedure[7] Minors may be pierced with parental consent [7] no restriction[8] Alaska Stat. § 08.13.217[7]
Arizona
none specified[9] parent/guardian must be physically present[9] Minors can have their ears pierced with the written or verbal consent of a parent/guardian, can have procedures prescribed by a health care provider.[9] no restriction[9] Violations are a class 6 felony.[9] There are no health regulations for tattoo shops in Arizona. [10] Tattoos. Ariz. Rev. Stat. § 13-3721[9]
Arkansas
16[11] parent/guardian must both give written consent and be physically present[12] none specified[12] cannot be tattooed, branded, or pierced.[12] Ark. Stat. Ann. §§ 20-27-1501 et seq.[12]
California
18 (piercing excepted)[13][14] parent/guardian must be present during procedure Minors may have their ears pierced with parental consent.[15] They may be pierced elsewhere with parental consent, but not on their genitals or nipples. Permanent cosmetics are permitted on nipples, when done by a cosmetic technician and with parental consent.[14] no restriction Body Art. Cal. Health & Safety Code § 119300 to 119328[6][15]
Cal. Penal Code 653[13]
Colorado
18 Express written consent of parent or guardian[16] parent/guardian must be present during procedure Persons who are "noticeably impaired" cannot have body art procedures[16] Body Artists. Colo. Rev. Stat. § 25-4-2101 to 2103[6]
Connecticut
none specified permission of parent or guardian[17][18] Minors may have their ears pierced without parental consent[17]
Tattooing may only be performed by physicians, or by registered nurses & technicians working under the supervision of a physician.[18]
no restrictions Conn. Gen. Stat. §19a-92a,[6][18]
Conn. Gen. Stat. §19a-92g[6][17]
District of Columbia
18 (ear piercing excepted)[19] written consent (for ear piercing)[19] minors may have their ears pierced with written parental consent[19] no restrictions[19] Body Artists. DC Code § 47-2853.76d[6][19]
Delaware
18[20] notarized written consent to the specific procedure[20] none specified[20] cannot be tattooed, branded, or body pierced[20] Del. Code Ann. Title 11, Ch 5 §1114(a)[6][20]
Del. Code Ann. Title 16, Ch 2 §122(3)(w)[6]
Florida
16[21] Must be accompanied by parent or guardian who can show proof of guardianship, both parent and minor must present photo ID, and a consent form must be notarized.[21] for medical or dental purposes by a licensed physician or dentist[21] no restriction Fla. Stat. § 381.00787[6]
Fla. Stat. §381.0775 et seq.[6] Fla. Stat. §381.075[6]
Georgia
18 (body piercing excepted)[22] For body piercing: prior written consent of parent/guardian[23] Minors may have their ears pierced without parental consent[23]
Minors may be body pierced with written parental consent[23]
Physicians and Osteopaths or technicians working under their direct supervision can give minors tattoos or produce scars for "medical or cosmetic purposes."[22]
No one can be tattooed within an inch of their eye socket.[24]
no restrictions Ga. Code § 31-40-1 to 31-40-10[6]
Ga. Code § 16-12-5[6]
Ga. Code § 16-5-71.1[6]
Hawaii
none specified[25] written consent of parent/guardian[25] Hawaii Rev. Stat. § 321-13[6]
Hawaii Rev. Stat. § 321-379[6]
Idaho
18[26] Written informed consent of parent/guardian, executed in the presence of the person performing the procedure, or their agent/employee.[26] Minors can have their ears pierced without parental consent.[6]
Piercing for medical procedures exempt.[6]
no restrictions Idaho Code § 18-1523 (2004)[6]
Illinois
18 (body piercings excepted)[27] Written consent of parent/guardian (for body piercings)[27] Minors cannot be present in places where tattooing or body piercing is done except in the presence of a parent/guardian.[27]
Minors can have their ears pierced without parent/guardian consent.[27]
no restrictions Ill. Stat. 720 §5/12-10.1[6]
Ill. Stat. 410 §54/1 t0 54/999[6]
Indiana
none specified[28] Parent/guardian must both be present during the procedure and provide written permission.[28] Minors may have their ears pierced without parental consent.[28] no restrictions Ind. Code Ann. §35-42-2-7[6][28]
Ind. Code Ann. §16-19-3-4.1[6][29]
Iowa
18[30] n/a - minors cannot be tattooed[30] Body piercing is not regulated by state law in Iowa, however county or city laws may regulate it.[31] no restrictions Iowa Code §135.37[6]
Iowa Code §135.37[6]
Kansas
16[32] Parent/guardian must give written consent, written consent must be notarized, and the parent/guardian must be present during the procedure.[32] Minors may have their ears pierced[33] no restrictions Kan. Stat. Ann. §65-1953[6]
Kan. Stat. Ann. §65-1940 to 65-1954[6]
Kentucky
16 Parent/guardian must give written, notarized consent.[34] none (ear piercing also requires written, notarized consent).[35] Ky. Rev. Stat. §211.760[6]
Ky. Rev. Stat. §194A.050; 211.760[6]
Louisiana
16 Parent or guardian must consent, and their presence during the procedure is required for tattoos, but not for body piercings.[36] no restrictions La. Rev. Stat. Ann. §14:93.2[6]
La. Rev. Stat. Ann. § 40:2831 et seq.[6]
Maine
18 (piercings excepted)[37] For body piercings: prior legal consent of parent/guardian.[38] Maine law does not require parent/guardian consent for ear piercing[39] no restrictions Me. Rev. Stat. Ann. Title 32 § 4201-4329[6]
Maryland
none specified[40] written consent, which must be retained for 3 years. Piercing of the ear lobe is exempt[41] no restriction Health Department Regulations A license is not required, but any person performing tattooing or piercing must comply with all the relevant health code regulations[40] COMAR 10.06.01.02 and 10.06.01.06
Massachusetts
18 (except body piercing other than genitalia)[42] Minors cannot receive tattoo, branding, or scarification at all. For piercing of areas other than the genitalia, a parent may provide identification and sign the consent document.[42] Physicians performing for treatment reasons and ear piercing are exempt from regulation.[42] no restriction County Health Department regulates body art, but all follow a model regulation set by the state. Artists must have a permit, and establishments are subject to following specific health department regulations[42] Model Regulations for Body Art Establishments[42]
Michigan
none specified[43] Written, informed consent of parent/guardian. Must be executed (signed) in the presences of the person performing the procedure, or their employee.[43] cannot be tattooed, branded, or body pierced.[43] Mich. Comp. Laws § 333.13101 to 333.13112[44]
Minnesota
18 (piercings excepted)[45] For piercings: presence of parent/guardian and a consent form are both required.[45] Minors cannot be tattooed. They can be body pierced, but not in the nipples or genitals. Branding, scarification, suspension, subdermal implantation, microdermal, and tongue bifurcation are also prohibited for minors.[45] cannot have any body art procedures.[45] Minnesota Statutes 146B.07[45]
Mississippi
18 n/a - minors cannot be tattooed piercing also prohibited except for the outer perimeter or lobe of the ear. no restriction Miss.Code Ann. §73-61
Missouri
none specified[46] For both piercings and tattoos, parent/guardian must sign written consent in the presence of the person performing the procedure, or their employee.[46] cannot be tattooed, branded or body pierced.[46] violations are a misdemeanor, punishable with a fine of up to $500 (more for repeat offenses)[46] The state director of the division of professional registration licenses all body artists, and sets rules & regulations for the operation of body art establishments.[47] Mo. Rev. Stat. §324.520[46]
Montana
none specified[48] Parent or guardian must give "explicit, in-person" consent.[48] Montana administrative rules also require that the parent/guardian be present throughout the procedure.[49] cannot be tattooed or body pierced.[49] A person who tattoos or body pierces a minor without parent/guardian consent is guilty of Unlawful transactions with children, punishable by a fine of up to $500 or six months in county jail, or both.[48]
Other violations of Montana body art laws are a misdemeanor, with punishments ranging from a fine of $50–100 for a first offense to $300 and/or 90 days in county jail for third and subsequent offense.[50]
Montana's Department of Health and Safety licenses and regulates body art establishments.[51] Local health boards may establish their own licensing and regulatory schemes in lieu of the state department's.[52] Mont. Code Ann. §45-5-623[48]
Mont. Code Ann. §50-48-101 to 110[53]
Mont. Code Ann. §50-48-201 to 209[54]
Nebraska
none specified[55] written consent, must be present during procedure Piercing does not include the external parts of the ear[56] No restrictions Nebraska Revised Statute 38-1008, 38-1009, 38-1010, 38-1011, 38-1060, 38-10,165
Nevada
n/a[6] n/a[6] Nevada state law does not regulate tattoos, piercings, or other body art. Regional health districts may regulate the practice. The southern Nevada Health District, for example, does not allow minors below the age of 14 to be tattooed, and requires a parent or guardian to provide written consent and be present during the procedure for 14- to 18-year-olds. The southern Nevada district also bans tattoos on those who are under the influence of drugs or alcohol.[57] n/a[6] n/a[6]
New Hampshire
18 (piercings excepted)[58] For piercings: parent/guardian must both sign written consent and be present during the procedure. Minors cannot be tattooed or branded. They may be pierced with parent/guardian consent.[58] Minors may have their ears pierced without parent/guardian consent.[59] no restrictions N.H. Rev. Stat. Ann. § 314[6]
New Jersey
none specified[60] written permission of parent/guardian is required for tattooing and body piercing.[60] Parent/guardian must be present and sign written consent for ear piercings as well as for body piercing. Minors cannot have genital piercings even with parent/guardian consent.[61] no restrictions no restrictions no restrictions N.J. Stat. Ann. §2C:40-21
N.J.A.C. 8:27-1 et seq.
N.J. Stat. Ann. §26-1A-7[6]
New Mexico
none specified[62] Written consent and presence during the procedure. Medical procedures by physicians and ear piercing are exempt[63] no restrictions Administrative Regulations set by the Board of Barbers and Cosmetologists All body artists are required to be licensed through the state, and are subject to regulations from the Board Body Art Safe Practices Act. N.M. Stat. Ann. § 61-17B et seq.,[63] N.M. Administrative Code 16.36 et seq.[62]
New York
18 (piercings excepted) [64] Minors cannot be tattooed with parent/guardian consent. For piercings: parent/guardian must give written consent, signed in presence of the body artist or body art establishment owner.[65] Written parental consent is not required for ear piercings.[66] no restrictions New York Public Health Law, Article 4-A[6][65]
N.Y. Public Health Law §460-466[6]
N.Y. Penal Law § 260.21[6]
North Carolina
18 (piercings excepted)[67] Minors cannot be tattooed, even with parent/guardian consent. "Prior consent" of parent/guardian is required for body piercings.[67] Minors may have their ears pierced without parental consent.[67] no restrictions N.C. Gen. Stat. § 130A-283[68]
N.C. Gen. Stat. § 14-400[69]
North Dakota
none specified[70] Parent/guardian must be present during the procedure and give written consent.[70] cannot get tattoos or other body art[71] N.D. Code §23-01-35[72]
N.D. Code §12.1-31-13[6][70]
Ohio
none specified[73] Parent/guardian must both sign a consent form and "appear in person at the business at the time the procedure is performed."[73] none - parent/guardian consent and presence is also required for ear piercings.[73] no restrictions Ohio Rev. Code Ann. §3730.01 to 3730.99[6][73]
Oklahoma
18 (piercings excepted)[74] Minors cannot be tattooed, even with parent/guardian consent. For piercings: parent/guardian must both give written consent and be present during the procedure.[74] Ear piercing is not governed/restricted by Oklahoma law.[74]
Scleral tattooing is illegal.[74]
cannot be tattooed.[74] Okla. Stat. Title 21 §842.1, 842.2, 842.3[6]
Oregon
18 (piercings excepted)[75] For piercings: parent/guardian must give written consent and present proof of identity.[76][77] Minors can only be tattooed with the authorization of a physician.[75]
Scarification and dermal implants are prohibited[78]
Persons with sunburns or skin diseases or disorders cannot be tattooed or pierced.[75][77]
Minors cannot be pierced on the genitals or nipples, even with parent/guardian consent.[76]
Piercing on testes, deep shaft (corpus cavernosa), uvula, eyelids and sub-clavicle are all prohibited.[77]
cannot be tattooed or pierced.[75][77] Violations of Oregon body art laws are a misdemeanor.[79]
Violations of Health Licensing Office rules are fined (various amounts).[80]
Both body artists and body art establishments are licensed by the Oregon Health Licensing Office.[81] With the assistance of a Board of Body Art practitioners, the Health Licensing Office also sets detailed rules and regulations for body art.[82] Or. Rev. Stat. § 690.350 et seq
Or. Rev. Stat. § 690.401 to 410
Or. Rev. Stat. § 679.500[6]
Health Licensing Office Rules, especially Divisions 900, 905, 915 & 920[82]
Pennsylvania
none specified[83] parent/guardian must both give consent and be present during the procedure.[83] no restrictions Pa. Cons. Stat. Title 18 § 6311[6][83]
Rhode Island
18 (piercings excepted)[84][85] Minors cannot be tattooed.[84] For piercings: parent/guardian must both give consent and be present for the procedure.[85] no restrictions Tattooing a minor is a criminal offense (misdemeanor), maximum fine $300[84] Tattooing and body art are regulated by the department of health, artists must be registered.[85] RI Gen L § 23-1-39[85]
RI Gen L § 11-9-15[84]
South Carolina
18 (piercings excepted)[86][87] Minors cannot be tattooed.[86] For piercings: parent/guardian must either give written, notarized consent or be present during the procedure.[87] Head, face, and neck tattoos are illegal.[86] cannot be tattooed or body pierced[86][88] Under the Health Code, persons violating restrictions on tattooing and body piercing are guilty of a misdemeanor. Upon conviction, they may be fined up to $2500 or imprisoned for a year, or both.[86][87] Tattoo and body piercing facilities are regulated by the Department of Health and Environmental Control. Tattoo facilities are licensed, body piercing facilities require a permit, and artists must be registered[89][90] S.C. Code § 44-32-10 to 44-32-120[88]
S.C. Code § 44-34-10 to 44-34-110[91]
South Dakota
none specified[92] Parent/guardian must sign a consent form.[92] cannot be tattooed or pierced[93][94] Tattooing a minor is a class 2 misdemeanor.[95] Tattooing and Body Piercing are governed by Department of Health rules.[96] Municipalities may set stricter regulations, and have the authority to license body artists.[95] S.D. Codified Laws Ann. §26-10-19[92]
S.D. Laws § 9-34-17[95]
Tennessee
18 (piercings excepted)[97][98] For tattoos that cover an existing tattoo (see Notes & Exceptions): Parent/Guardian must be present during the procedure.[97]
For piercings: Parent/Guardian must give written consent, be present during the procedure.[98]
Minors over the age of sixteen may be tattooed to cover up an existing tattoo, with parent/guardian consent.[97] Minors who lie about their age to be tattooed are guilty of a "delinquent act," are required to pay a fine of $50–$250 and serve at least 20 hours of community service.[97]
Tattooing a minor is a class a misdemeanor,[97] breach of body piercing law is a class b misdemeanor.[99]
Tattoo artists and body piercers are licensed by the state department of health, tattoo shops require a certificate from the local health department.[100][101] Tenn. Code §§ 62-38-201-310[102]
Texas
18 (piercings excepted)[103][104] For body piercings and for covering existing tattoos (see Notes & Exceptions): Parent/guardian must be present during procedure, sign an affidavit[103][104] Ear piercing is exempt from body piercing statutes[105]
Minors may, with parent/guardian consent, be tattooed to cover up an existing tattoo that has offensive, gang-related, or drug-related content, or "other words, symbols, or markings that the person's parent or guardian considers would be in the best interest of the person to cover"[103]
Tongue splitting prohibited.[106]
Cannot be tattooed or pierced.[103][107] Misrepresenting one's age to get a tattoo, or to get a piercing without parental consent, is a class B misdemeanor[103][104]
Violations of Texas tattooing & body piercing statute are a Class A misdemeanor, with each day of violation counting as a separate offense.[108]
Health Commissioner can impose a fine of up to $5000 on artists & shops for each violation[109]
Tattoo artists and body piercers must be registered with the Texas Department of Health[110] Tattoo and body piercing shops must be licensed[111] Texas Health and Safety Code Ann. §146[112]
Utah
none specified[113] Parent/guardian must be present during the procedure, give written permission, and provide proof of identity.[113] Parental consent not required by law for ear piercing[113] Tattooing or body piercing a minor is a class b misdemeanor, shops can be fined up to $1000 for each violation.[113] Utah Code Ann. §76-10-2201[6]
Vermont
none specified[114] Tattooists and body piercers must be registered.[114] Vt. Stat. Ann. Title 26 §4101 to 4109[6][115]
Virginia
none specified[116] Parent/Guardian must be present during the procedure.[116] Virginia law does not limit minors' ability to have their ears pierced.[116] Tattooing or body piercing a minor is a class 1 misdemeanor[116] Tattoo artists and body piercers, as well as the operators of tattoo and body piercing establishments, are licensed by the state.[117][118]
Civic/local governments are empowered to regulate tattoo and body piercing establishments.[119]
Va. Code §54.1-700 et seq.
Va. Code §15.2-912
Va. Code § 18.2-371.3.[6]
Washington
18 (piercings excepted)[120] cannot have tattoos, body piercings, or other body art.[121] Wash. Code §26.28.085[120]
Wash. Code § 18.300[122]
Wash. Code § 246-145-001 to 060[123]
Wash. Code §70.54[124]
West Virginia
none specified[125] parent/guardian must give written consent[125] All persons receiving a tattoo must attest they are not under the influence of drugs or alcohol.[125] Tattoo shop owners and body piercing studios must register with local board of health, and must be registered as a business with the state[126][127][128] W. Va. Code §16-37
W. Va. Code §16-38[129]
Wisconsin
18[130] n/a (tattooing not permitted under 18) Physicians in the course of professional practice are exempt no restriction Tattooing a minor or even offering to do so is subject to a fine of up to $200 Artists must be satisfy training requirements and obtain a license from the health department. Establishments are subject to inspection and licensing[131] Wisconsin Statutes & Annotations 948.70 and 252.235
Wyoming
none specified[132] Verbal consent, presence during procedure.[132] Procedures performed under the supervision of a licensed physician, and piercing of the ear, do not count as body art for this law. no restriction[132] Misdemeanor criminal offense, punishable by fine and prison time[132] Wyoming Statute §14-3-107[132]
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Jump up ^ "Nebraska Revised Statute 38-1010". nebraskalegislature.gov. Retrieved 2015-06-18.
Jump up ^ "Southern Nevada Health District Regulations Governing the Sanitation of Tattoo and Permanent Makeup Establishments". southernnevadahealthdistrict.org.
^ Jump up to: a b http://www.gencourt.state.nh.us/rsa/html/XXX/314-A/314-A-8.htm
Jump up ^ http://www.gencourt.state.nh.us/rsa/html/XXX/314-A/314-A-4.htm
^ Jump up to: a b "Section 2C:40-21 - Tattooing of a minor; parental permission, required :: 2013 New Jersey Revised Statutes :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Archived copy" (PDF). Archived from the original (PDF) on 2012-06-10. Retrieved 2012-06-10.
^ Jump up to: a b "New Mexico Administrative Code 16.36.5". New Mexico Administrative Code. Retrieved 2015-06-29. the signature of the client and, if the client is a minor, written proof of parental or legal guardian presence and consent;
^ Jump up to: a b "ARTICLE 17B Body Art Safe Practices Act". public.nmcompcomm.us. Retrieved 2015-06-29.
Jump up ^ "Section 260.21 of New York State Penal Law - Unlawfully Dealing with a Child in the Second Degree". ny.gov.
^ Jump up to: a b "Article 4-A Regulation of Body Piercing and Tattooing". ny.gov.
Jump up ^ "Body Art - Tattooing and Body Piercing". ny.gov.
^ Jump up to: a b c http://www.ncga.state.nc.us/EnactedLegislation/Statutes/PDF/ByArticle/Chapter_14/Article_52.pdf
Jump up ^ "GS_130A-283". state.nc.us.
Jump up ^ http://www.ncga.state.nc.us/EnactedLegislation/Statutes/PDF/BySection/Chapter_14/GS_14-400.pdf
^ Jump up to: a b c http://www.legis.nd.gov/cencode/t12-1c31.pdf?20150627113430
Jump up ^ http://www.legis.nd.gov/information/acdata/pdf/33-41-01.pdf?20150627114138
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^ Jump up to: a b c d "Lawriter - ORC". ohio.gov.
^ Jump up to: a b c d e "§21-842.1. Performing or offering to perform body piercing or tattooing on child under 18 years—Definitions. :: 2014 Oklahoma Statutes :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c d "Oregon Secretary of State Archives Division". state.or.us.
^ Jump up to: a b "Oregon Secretary of State Archives Division". state.or.us.
^ Jump up to: a b c d "Oregon Secretary of State Archives Division". state.or.us.
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Jump up ^ "Section 690.360 - Prohibited acts; exceptions. :: 2013 Oregon Revised Statutes :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b "Oregon Secretary of State Archives Division". state.or.us.
^ Jump up to: a b c "6311 - Tattooing and body piercing. :: 2010 Pennsylvania Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c d "§ 11-9-15 Tattooing of minors. :: CHAPTER 11-9 Children :: Title 11 Criminal Offenses :: 2010 Rhode Island General Laws :: Rhode Island General Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c d "Section 23-1-39 - Tattooing and/or body piercing. :: 2014 Rhode Island General Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c d e "Section 44-34-100 - Unlawful acts; penalties. :: 2012 South Carolina Code of Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c "SECTION 44-32-120. Minors or persons impaired by drugs, alcohol, or otherwise incapable of consenting; unhealthy skin surfaces; penalty. :: 2014 South Carolina Code of Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b "CHAPTER 32 - BODY PIERCING :: 2014 South Carolina Code of Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Section 44-34-20 - Establishment of sterilization, sanitation, and safety standards; licensing; engaging in other retail business. :: 2012 South Carolina Code of Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "SECTION 44-32-20. Sterilization, sanitation and safety standards; certificate of completion of blood-borne pathogens and body piercing infection control course; permits. :: 2014 South Carolina Code of Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Chapter 34 - TATTOOING :: 2012 South Carolina Code of Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c "§ 26-10-19 Tattooing minor without parental consent as misdemeanor. :: 2014 South Dakota Codified Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Rules Display". sd.gov.
Jump up ^ "Rules Display". sd.gov.
^ Jump up to: a b c "§ 9-34-17 Tattooing and body piercing. :: 2014 South Dakota Codified Laws :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Rules Display". sd.gov.
^ Jump up to: a b c d e "§ 62-38-211 - Tattoos for persons under 18 years of age -- Reporting tattooing of minors -- Tattoos to cover up existing tattoos for minors 16 years of age or older -- False statements of age or exhibiting false identification by minors for purpose of obtaining tattoos. :: 2014 Tennessee Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b "§ 62-38-305 - Minimum age for procedure -- Exception authorized with consent -- Recordkeeping. :: 2014 Tennessee Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "§ 62-38-310 - Penalty. :: 2014 Tennessee Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ http://law.justia.com/codes/tennessee/2014/title-62/chapter-38/part-2/section-62-38-204/
Jump up ^ "§ 62-38-302 - License required -- Sanitation and sterilization compliance required. :: 2014 Tennessee Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Chapter 38 - Tattoos and Body Piercing :: 2010 Tennessee Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
^ Jump up to: a b c d e "TEX HS. CODE ANN. § 146.012 : Texas Statutes - Section 146.012: TATTOOS PROHIBITED FOR CERTAIN PERSONS". Findlaw.
^ Jump up to: a b c "TEX HS. CODE ANN. § 146.0125 : Texas Statutes - Section 146.0125: BODY PIERCING PROHIBITED WITHOUT PARENTAL CONSENT; EXCEPTION". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.0025 : Texas Statutes - Section 146.0025: EXEMPTIONS FROM LICENSING REQUIREMENTS; EAR PIERCING ESTABLISHMENTS EXEMPT". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.0126 : Texas Statutes - Section 146.0126: TONGUE SPLITTING PROHIBITED". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.0124 : Texas Statutes - Section 146.0124: BODY PIERCING PROHIBITED FOR CERTAIN PERSONS". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.018 : Texas Statutes - Section 146.018: OFFENSE; CRIMINAL PENALTY". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.019 : Texas Statutes - Section 146.019: ADMINISTRATIVE PENALTY". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.0021 : Texas Statutes - Section 146.0021: EMPLOYMENT OF TATTOOISTS AND BODY PIERCERS; REGISTRATION REQUIRED". Findlaw.
Jump up ^ "TEX HS. CODE ANN. § 146.002 : Texas Statutes - Section 146.002: LICENSE REQUIRED". Findlaw.
Jump up ^ "Texas Statutes - Chapter 146: TATTOO AND CERTAIN BODY PIERCING STUDIOS". Findlaw.
^ Jump up to: a b c d "Utah State Legislature". utah.gov.
^ Jump up to: a b "Vermont Laws". vermont.gov.
Jump up ^ "Professions and Occupations". vermont.gov.
^ Jump up to: a b c d "§ 18.2-371.3. Tattooing or body piercing of minors". virginia.gov.
Jump up ^ "§ 54.1-703. License required". virginia.gov.
Jump up ^ "§ 54.1-704.1. License required for barbershop, cosmetology salon, nail care salon, waxing salon, tattoo parlor, body-piercing salon, and esthetics spa". virginia.gov.
Jump up ^ "§ 15.2-912. Regulation of tattoo parlors and body-piercing salons; definition; exception". virginia.gov.
^ Jump up to: a b "RCW 26.28.085: Applying tattoo to a minor — Penalty". wa.gov.
Jump up ^ "WAC 246-145-015: Restrictions". wa.gov.
Jump up ^ "Chapter 18.300 RCW: BODY ART, BODY PIERCING, AND TATTOOING". wa.gov.
Jump up ^ "Chapter 246-145 WAC: BODY ART, BODY PIERCING, ELECTROLOGY AND TATTOOING STANDARDS FOR STERILIZATION PROCEDURES AND INFECTION CONTROL". wa.gov.
Jump up ^ "Chapter 70.54 RCW: MISCELLANEOUS HEALTH AND SAFETY PROVISIONS". wa.gov.
^ Jump up to: a b c "§16-38-3. Operation standards. :: 2014 West Virginia Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "§16-38-7. Violations and penalties. :: 2014 West Virginia Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "§16-38-6. Registration requirements; inspections by local or regional boards of health; permit fees. :: 2014 West Virginia Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "§16-37-3. Registration requirements; inspections by local boards of health; posting of permit; power of local board of health to order studio to close. :: 2014 West Virginia Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "ARTICLE 38. TATTOO STUDIO BUSINESS. :: 2014 West Virginia Code :: US Codes and Statutes :: US Law :: Justia". Justia Law.
Jump up ^ "Wisconsin Legislature: 948.70". Wisconsin Legislative Documents. 2015-06-27. Retrieved 2015-06-29.
Jump up ^ "Wisconsin Legislature: 252.23". Wisconsin Legislative Documents. 2015-06-27. Retrieved 2015-06-29.
^ Jump up to: a b c d e "TITLE 14 - CHILDREN, CHAPTER 3 - PROTECTION, ARTICLE 1 - PROHIBITED ACTS". legisweb.state.wy.us. Retrieved 2015-06-29.
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Sales tax
From Wikipedia, the free encyclopedia
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A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow (or require) the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax.
Contents
[hide]
1 Types
2 Effects
2.1 Enforcement of tax on remote sales
2.2 History
2.3 Early examples
2.4 In the United States
2.5 In Canada
3 Sales tax avoidance
4 See also
5 References
6 External links
Types[edit]
Cash register receipt showing sales tax of 8.5%
Conventional or retail sales tax is levied on the sale of a good to its final end user and is charged every time that item is sold retail. Sales to businesses that later resell the goods are not charged the tax. A purchaser not an end user is usually issued a "resale certificate" by the taxing authority and required to provide the certificate (or its ID number) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of the taxing authority.[1][2]
Other types of sales taxes, or similar taxes, include the following:
Manufacturers' sales tax, a tax on sales of tangible personal property by manufacturers and producers.
Wholesale sales tax, a tax on sales of wholesale of tangible personal property when in a form packaged and labeled ready for shipment or delivery to final users and consumers.
Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users.[3]
Gross receipts taxes, levied on all sales of a business. They have been criticized for their "cascading" or "pyramiding" effect, in which an item is taxed more than once as it makes its way from production to final retail sale.[4]
Excise taxes, applied to a narrow range of products, such as gasoline or alcohol, usually imposed on the producer or wholesaler rather than on the retail seller.[5]
Use tax, imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor not under the jurisdiction of the taxing authority (such as a vendor in another state). Use taxes are commonly imposed by states with a sales tax but are usually enforced only for large items such as automobiles and boats.[6]
Securities turnover excise tax, a tax on the trade of securities.[7]
Value added tax, in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. Tax cascading is avoided by applying the tax only to the difference ("value added") between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item.[8]
FairTax, a proposed federal sales tax, intended to replace the US federal income tax.[9]
Turnover tax, similar to a sales tax, but applied to intermediate and possibly capital goods as an indirect tax.[10]
Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels.[11] Countries in Western Europe, especially in Scandinavia, have some of the world's highest valued-added taxes. Norway, Denmark and Sweden have higher VATs at 25%, Hungary has the highest at 27%[12][13] although reduced rates are used in some cases, as for groceries, art, books and newspapers.[14]
In some jurisdictions of the United States, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County), IL is 10.25%, consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has the Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%).[15]
For Baton Rouge, Louisiana, the tax is 10%, which is 5% each of state & local.[16] In L.A. it is 9.5%, which is 7.25% state, 2% county, 0.25% city.
In California, sales taxes are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for the "privilege of selling tangible personal property at retail".[17] Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay a "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property".[18] Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by the state as part of registering the vehicle in California.
The trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value -added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales taxes.[19]
Effects[edit]
Economists at the Organization for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth.[20]
Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered regressive. However, it has been suggested that any regressive effect of a sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines.[21] Investopedia defines a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that is applied uniformly. This means that it hits lower-income individuals harder".
Enforcement of tax on remote sales[edit]
In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales".[22] As e-commerce sales have grown in recent years, noncompliance with use tax has had a growing impact on state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $20.4 billion. Uncollected use tax on remote sales was projected to run as high as $54.8 billion for 2011.[23]
Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or nexus, within a state, the vendor cannot be required to collect tax for that state.[22] This limitation was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois. An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on Quill Corp. v. North Dakota.[23] A number of observers and commentators have argued, so far unsuccessfully, for a Congressional adoption of this physical presence nexus test. [24]
The Internet Tax Freedom Act of 1998 established a commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report issued in 2003, the Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms".[23]
In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010.[25] This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because the 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes.[26]
History[edit]
Early examples[edit]
A tax imposed on the sale of goods is depicted on the walls of ancient Egyptian tombs, which have been dated as far back as 2000 BC. These paintings describe the collection of tax for specific commodities, such as cooking oil.[27]
Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus, Greece in 415 BC.[28] Nearby Athens collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes; the responsibility was delegated to the highest bidder, a practice known as tax farming.[29]
See also: centesima rerum venalium
The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the centesima rerum venalium (hundredth of the value of everything sold).[30] The Roman sales tax was later reduced to a half percent (ducentesima) by Tiberius, then abolished completely by Caligula.[31]
In the United States[edit]
Main article: Sales taxes in the United States
Although the United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794.
Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during the Civil War that they functioned collectively as a general sales tax.[27]
The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936.
The federal government's per-gallon tax of gasoline (beginning at .01 cent per gallon in 1932) and per-package tax of cigarettes ($1.01 per package since 2009) are the most well-known current sales taxes administered by the federal government.
Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Only five states currently do not have general sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon.[27]
The 2010 health care reform law imposed a 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is selective rather than general, applying only to a specific service.[32][33]
In Canada[edit]
Main article: Sales taxes in Canada
Canada uses a value-added federal Goods and Services Tax (GST) with a rate of 5 percent, effective since January 1, 2008. Every province in Canada except Alberta has either a Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST.
Sales tax avoidance[edit]
Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax avoidance often includes the following:
Designing invoices to reduce the taxable portion of a sale transaction. In Maryland, for example, a delivery charge is exempt if it is stated separately from handling and other taxable charges.[34]
New facilities. Jurisdictions with no sales tax or broad exemptions for certain types of business operations would be an obvious consideration in selecting a site for a new manufacturing plant, warehouse, or administrative office.[35]
Delivery location. For a businesses operating in several jurisdictions, choosing the best location in which to take delivery can reduce or eliminate the sales tax liability. That is particularly important for an item to be sold or used in another jurisdiction with a lower tax rate or an exemption for that item. Businesses should consider whether a temporary storage exemption applies to merchandise initially accepted in a jurisdiction with a higher tax rate.
Periodic review of recordkeeping procedures related to sales and use tax. Proper supporting detail, including exemption and resale certificates, invoices and other records must be available to defend the company in the event of a sales and use tax audit. Without proper documentation, a seller may be held liable for tax not collected from a buyer.[1]
In the United States, online retailers without physical presence in a given state may ship goods to customers there without collecting that state's sales tax because as of 2011, there is no federal sales tax. Amazon.com has been criticized for not collecting sales tax and has intentionally disaffiliated itself from businesses in certain states to continue doing so legally.
Further information: Amazon tax
See also[edit]
Consumption tax
Excise tax
Goods and Services Tax (Australia)
Sales Tax Audit
Sales and use taxes in California
Sales taxes in Canada
Sales taxes in the United States
Streamlined Sales Tax Project
References[edit]
^ Jump up to: a b Purchases for Resale Maryland State Comptroller's website. Retrieved 2010-05-19
Jump up ^ "Business tax tip #4: If You Make Purchases for Resale" (PDF). Maryland Comptroller of the Treasury. Retrieved April 14, 2011.
Jump up ^ Manufacturers," wholesale and retail sale taxes
Jump up ^ Chamberlain, Andrew; Fleenor, Patrick (2006-12-01). "Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes". Tax Foundation. Retrieved 2007-02-21.
Jump up ^ "Excise essentials". Australian Taxation Office. Retrieved April 14, 2011.
Jump up ^ Nina Manzi (June 2010). "Use Tax Collection on Income Tax Returns in Other States" (PDF). Policy Brief. Minnesota House of Representatives Research Department. p. 4. Retrieved April 14, 2011.
Jump up ^ Thom Hartmann (September 26, 2008). "How Wall Street Can Bail Itself Out Without Destroying The Dollar". CommonDreams.org. Retrieved April 14, 2011.
Jump up ^ "Value added tax". Government Spokesperson’s Office, Principality of Liechtenstein. Retrieved April 14, 2011.
Jump up ^ Laurence J. Kotlikoff (March 7, 2005). "The Case for the 'FairTax'" (PDF). The Wall Street Journal. p. A18. Retrieved April 14, 2011.
Jump up ^ "What is turnover tax and how does it work?". Turnover Tax for Small Business. South African Revenue Service. Archived from the original on April 29, 2011. Retrieved April 14, 2011.
Jump up ^ "VATGlobal".
Jump up ^ VAT Rates Applied in the Member States of the European Community European Commission Taxation and Customs Union (2009-7-1), retrieved 2009-12-7
Jump up ^ Guide to Value Added Tax in Norway Skatteetaten (2009-4-7), retrieved 2009-12-7
Jump up ^ Julia Kollewe (June 28, 2010). "How to beat the VAT hike on groceries". Wallet Pop UK. Retrieved April 14, 2011.
Jump up ^ Tax Rate Finder Illinois Revenue official website, retrieved 2009-12-7
Jump up ^ Sales and Use Tax Rates effective 7/1/2009 East Baton Rouge Parish, retrieved 2009-12-7
Jump up ^ "Chapter 2: Imposition and rate of sales tax". Sales and Use Tax Law. California State Board of Equalization. 2011. Retrieved July 19, 2011.
Jump up ^ "Chapter 3: Imposition and rate of use tax". Sales and Use Tax Law. California State Board of Equalization. 2001. Retrieved July 19, 2011.
Jump up ^ Kathryn James. "Exploring the Origins and Global Rise of VAT" (PDF). The VAT Reader. Tax Analysts. Retrieved April 14, 2011.
Jump up ^ "America the Uncompetitive". Wall Street Journal editorial. August 15, 2008. Retrieved 2010-08-05.
Jump up ^ Carl Davis; Kelly Davis; Matthew Gardner; Robert S. McIntyre; Jeff McLynch; All Sapozhnikov (November 2009). "Who Pays? A distributed analysis of the tax systems in all 50 states, 3rd edition" (PDF). The Institute on Taxation & Economic Policy. Retrieved 2010-08-05.
^ Jump up to: a b "Facts on Internet and Mail Order Purchases". Michigan Department of Treasury. Retrieved April 14, 2011.
^ Jump up to: a b c "Economic Issues in Taxing Internet and Mail-Order Sales" (PDF). Congressional Budget Office. October 2003. Retrieved April 15, 2011.
Jump up ^ See, for example, Sidney S. Silhan, If It Ain't Broke Don't Fix It: An Argument for the Codification of the Quill Standard for Taxing Internet Commerce 76 Chi. - Kent. L. Rev. 671 (2000), setting forth reasons for maintaining the existing standard.
Jump up ^ "Streamlined Sales and Use Tax Agreement". Streamlined Sales Tax Governing Board, Inc. December 13, 2010. Retrieved April 21, 2011.
Jump up ^ "Frequently Asked Questions". Streamlined Sales Tax Governing Board, Inc. Retrieved April 21, 2011.
^ Jump up to: a b c William F. Fox (March 13, 2002). "History and Economic Impact: Sales Tax History" (PDF). University of Tennessee Knoxville, Center for Business and Economic Research. Retrieved April 15, 2011.
Jump up ^ Dillon, Matthew & Garland, Lynda (2010). Ancient Greece: Social and Historical Documents from Archaic Times to the Death of Alexander the Great, 3rd Edition. Routledge, New York. p. 188. ISBN 0-203-85455-1. Retrieved April 15, 2011.
Jump up ^ Dillon and Garland, p. 41
Jump up ^ S. Percy R. Chadwick (January–December 1918). "Some Roman Trade Routes Along the Pathway of the Great War". The Historical Outlook: The History Teacher's Magazine. IX. McKinley Publishing Company, New York. p. 193. Retrieved April 14, 2011.
Jump up ^ Leonhard Schmitz (1875). "Vectigalia". A Dictionary of Greek and Roman Antiquities. John Murray, London. p. 1184. Retrieved April 14, 2011.
Jump up ^ Tax Provisions in the Health Care Act AICPA Journal of Accountancy, retrieved 2010-04-02
Jump up ^ H.R. 3590 Sec. 10907 HealthReformStat, retrieved 2010-04-02
Jump up ^ What is included in the taxable price? Maryland State Comptroller's website. Retrieved 2010-05-19
Jump up ^ Healy, John C. & Schadewald, Michael S. (2008). Multistate Corporate Tax Guide 2009, Volume II Sales/Use Tax. CCH Group. p. 373. ISBN 978-0-8080-9229-2. Retrieved April 14, 2011.
External links[edit]
Whitepaper: Managing Sales and Use Tax Compliance for US and Canada
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