FAQ for Studio Owners: Working with Exemptions and exempt Tattoo Artists
( 508 (c) (1) (A) / PMA )
Is it legal to work with an artist who doesn’t have a state-issued license?
Yes — if the artist operates under a lawful religious exemption, they are not “unlicensed,” they are exempt from licensure under federal protections provided by the First Amendment, Civil Rights Act, and Section 508(c)(1)(A) of the Internal Revenue Code.
This is similar to how some religious practitioners (e.g., midwives, healers, counselors) legally operate outside state licensing agencies.
Am I at risk if I let them work in my studio?
No — if the relationship is structured properly. Most tattoo studios operate as booth rental environments, where artists are independent contractors. By entering into a private agreement or lease, you are protected.
Additionally, if the artist:
Provides indemnity
Acknowledges their private status
Operates under a legal entity (e.g., PMA or religious trust)
...you are not liable for their exemption.
Can I get in trouble for “hiring” someone without a license?
You’re not hiring — you’re entering into a private contract.
If the artist is not an employee but rents space (like many tattoo artists), your relationship is private and contractual. You are not responsible for their licensing status.
Even in a W-2 scenario, religious discrimination laws under Title VII of the Civil Rights Act prohibit denial of employment based on religious practice, including religious structure or exemptions.
UNDERSTANDING Licensing Is not Protection
Let’s be clear: licensing isn’t law—it’s a regulatory agreement that places you under a specific jurisdiction, subject to being controlled instead of being in control. When you accept a license, you’re entering a contract that often shifts liability onto you, not away from you. You’re agreeing to ongoing fees, liabilities, taxes, audits, reports, inspections, and policy changes—with little to no real protection in return.
In many cases, licensing agencies:
Fail to investigate violations.
Lack funding or manpower to enforce the policies they place.
Offer no meaningful support when real-life issues arise with their licensees.
Create bureaucratic hurdles that drain your time and resources.
Breach trust and invade the right of privacy.
Worse yet, the association created by accepting a license can make you vulnerable—legally and financially—while offering no clear pathway to resolution when you need protection most.
That’s why we teach artists how to operate lawfully without the need for licenses—by stepping into the private jurisdiction, where they are in control under correct legal structures and compliance, while creating their own limited liability protections.
What documentation should I request from the exempt artist?
A responsible exempt artist should be ready to provide:
A Letter of Affirmation from their PMA or 508(c)(1)(A) organization
A Private Service Agreement or Booth Lease
Indemnification clauses to protect your business
A General Durable Power of Attorney if applicable
A W-8BEN form if you use W-2 employment (explained below)
What is the W-8BEN and when do I need it?
W-8BEN is a federal IRS form that exempts a person from certain tax withholdings due to foreign status or tax-exempt status.
An artist operating under a non-taxable religious organization may file this in place of a W-9 or W-4.
Employers can still issue payments or wages legally while respecting the exemption.
Can I get in trouble with state health boards?
No — not if you’re operating in the private domain.
State boards regulate public commercial activity. Religious PMAs and 508(c)(1)(A) organizations operate privately, and the law clearly separates public jurisdiction from private practice IN ALL BOUNDS.
What are the benefits of allowing exempt artists?
You support artists’ rights while:
Creating a safer, mutually respectful work environment
Encouraging long-term loyalty
Attracting artists with advanced legal, financial, and branding knowledge
Avoiding unnecessary entanglement with state agencies
Can I write off booth rent or other payments to exempt artists?
Yes. As long as your agreement is well-documented and payments are tracked, you may write off expenses associated with booth rent, services, or collaborations — just like any other business expense.
Artists who are worried about employment rights and licensing exemptions—especially when operating under a faith-based exemption or private membership structure.
WORKING AS A TATTOO ARTIST WITH A RELIGIOUS EXEMPTION
How to Secure Work in Studios While Maintaining Your Private Rights
YOU'RE NOT “UNLICENSED”—YOU'RE LAWFULLY OPERATING OUTSIDE OF LICENSING JURISDICTION
Holding a state or local license is strictly a matter of choice, but it comes with a clear trade‑off:
If you keep a license, you’re affirmatively accepting the state’s regulatory jurisdiction over your craft. That means inspections, renewal fees, background checks, mandatory continuing education, and yes—licensing fees that function as a form of tax or regulatory revenue. You’re in the public sphere.
If you forgo licensing entirely, you remain in your private jurisdiction—operating under the rules of your PMA or 508(c)(1)(A) entity. In that space, you’re bound only by your own membership agreements, internal bylaws, and standards you set yourself (e.g., health and safety protocols). No state board can inspect you or revoke a license you never accepted.
Tattoo artists operating under a faith-based or religious exemption (such as through a 508(c)(1)(A) organization or PMA) are not unlicensed in a legal sense. Rather, they are exempt from licensure under protections, specifically:
First Amendment (freedom of religion and expression)
Civil Rights Act (prohibits employment discrimination based on religion)
Public Accommodation Laws (only apply when someone is operating commercially in the public domain)
This means you're not “breaking the law” by not having a state-issued license—you're asserting your right to operate privately, outside of state jurisdiction. This doesn’t mean you will not have to show competence and ability as a tattoo artist.
CAN YOU STILL WORK AT STUDIOS?
Yes—but with intentional communication and private agreements.
Most studios operate as private businesses renting space to independent contractors. This already creates a private contract—you’re not being “hired” as a public employee but entering into a mutual agreement for use of space.
If you are renting a booth, you are a private contractor, not an employee.
If a studio asks for a license, you can present your exemption documentation and explain that you operate under religious protections.
Studios should be made aware that refusing your services based on your religion or belief system could be actionable discrimination under the Civil Rights Act.
WHAT TO SAY TO STUDIOS OR POTENTIAL EMPLOYERS
Provide clear documentation and be ready to communicate confidently:
Explain your exemption as a faith-based or private religious practitioner.
Provide your PMA or 508(c)(1)(A) certificate, or a letter of affirmation from your ecclesiastical body or organization.
Offer a private written agreement between you and the studio outlining terms, liability, and scope of your practice.
Clarify that you assume liability under your own practice and are not placing the studio at risk.
Emphasize that refusal to allow your religious-based practice may violate civil rights law.
IF THE STUDIO ISSUES W-2S (EMPLOYEE STATUS). IRS
In rare cases where you may be brought on as an employee (W-2), and you are asserting your status as a foreign or exempt party (such as through a religious trust or private association), you may file a:
Form W-8BEN – This is typically used by nonresident aliens or foreign entities to certify tax treaty benefits or exemption from withholding.
NOTE: Use of W-8BEN must be legally accurate. If you are claiming to operate as a foreign trust or exempt religious organization, the proper entity must be set up to avoid filing inaccuracies.
For most artists working privately, the 1099 contractor route is much more straightforward and typical of the tattoo industry.
PRIVATE AGREEMENTS AVOID PUBLIC LAW CONFLICTS
A private agreement between you and a studio can lawfully outline:
Scope of your practice
Use of space
Insurance/liability allocation
Acknowledgment of religious practice exemption
Mutual indemnity clauses
This keeps you both outside the jurisdiction of state licensing boards while maintaining professionalism and legal clarity.
REASSURANCE FOR ARTISTS
Artists often worry that this approach might limit their employment opportunities. But the reality is:
You can still work at studios—selectively, yes—but many are open-minded when shown that your structure protects both you and them.
When you explain your structure fluently and confidently, you show that you're serious, lawful, and structured, not a liability.
Most resistance comes from misunderstanding, not the law. Your job is to educate with documentation and calm clarity.
STUDIO EXEMPTION SCRIPT FOR TATTOO ARTISTS
Hi [Studio Owner/Manager Name],
I wanted to have a transparent conversation before moving forward about working in your studio.
I practice under a faith-based religious exemption, which means I operate outside the jurisdiction of state licensing boards under federal and constitutional protections — specifically through a 508(c)(1)(A) religious organization or Private Membership Association (PMA).
This is not the same as being unlicensed. I’m lawfully exempt based on religious rights and legal precedent, and I operate privately with full accountability through contracts, documentation, and liability coverage.
I’d like to propose a private agreement between us that outlines:
The scope of my work as an artist
Acknowledgment of my exemption
Mutual indemnity to protect both of us
Terms for space rental or collaboration
Key Laws That Protect Artists Operating Under Religious Exemption
Title VII of the Civil Rights Act of 1964
42 U.S. Code § 2000e-2
Prohibits employment discrimination based on race, color, religion, sex, or national origin.
Key Protection:
Employers cannot refuse to hire someone based on their religious beliefs or practices, including:
Faith-based organizational structures
Use of religious exemptions
Religious attire or customs
Studios may not legally reject a qualified artist simply because they operate under a 508(c)(1)(A) or PMA if that structure is faith-based.
2. Equal Employment Opportunity Act of 1972
(Amendment to Title VII)
Strengthens Title VII by extending the EEOC’s authority to enforce anti-discrimination laws in both private and public sectors.
Key Protection:
Reinforces that religious beliefs and practices must be accommodated unless doing so would cause "undue hardship" to the employer.
Having an artist with a private structure is not an undue hardship when clear agreements and indemnities are in place.
3. Religious Freedom Restoration Act (RFRA) of 1993
42 U.S. Code § 2000bb
Prevents the government from substantially burdening a person's exercise of religion unless it is the least restrictive means of achieving a compelling interest.
Supports artists who structure themselves religiously — including under a 508(c)(1)(A) or ecclesiastical trust — and protects their right to do so.
4. First Amendment to the U.S. Constitution
“Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof…”
Key Protection:
Grants the right to freely exercise religion and freely associate (right of private contract).
Religious tattoo artists may operate under private belief systems and private contracts without public interference.
5. Privacy Act of 1974
5 U.S. Code § 552a
Restricts the collection and disclosure of personal information by federal agencies.
Key Protection:
Supports the idea that private citizens (including artists) are not required to disclose religious affiliation or organizational structure unless legally compelled.
6. Internal Revenue Code – § 508(c)(1)(A)
Certain religious and faith-based organizations are automatically tax-exempt and do not require application or approval from the IRS.
Key Protection:
Artists organized under this section are outside the jurisdiction of state licensing boards because their activity is ministerial or religious in nature.
7. U.S. Supreme Court – Thomas v. Review Board (1981)
Citation: 450 U.S. 707
The Court ruled that government agencies must defer to a person’s sincere religious belief, even if that belief is unconventional or not part of a formal religion.
Protects the individual artist’s right to define and live by their own religious convictions.
8. U.S. Supreme Court – Burwell v. Hobby Lobby (2014)
Citation: 573 U.S. 682
Reinforced that closely held businesses can exercise religious beliefs, protecting their operations from government overreach.
Studios and artists organized under PMAs or faith-based trusts are protected under this precedent.
Practical Support Documents
IRS W-8BEN Instructions
For artists exempt from federal tax withholding due to religious or foreign status
https://www.irs.gov/forms-pubs/about-form-w-8-benEEOC Guidance on Religious Discrimination
https://www.eeoc.gov/religious-discriminationUSPTO Guidance on Trademarking Religious Organizations
https://www.uspto.gov/trademarks
International & Human Rights Laws Supporting Religious Freedom and Private Association
1. Universal Declaration of Human Rights (UDHR)
Adopted by the United Nations General Assembly (1948)
Article 18
“Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief, and freedom... to manifest his religion or belief in teaching, practice, worship and observance.”
Article 23(1)
“Everyone has the right to work, to free choice of employment, to just and favorable conditions of work...”
Article 23(2)
“Everyone, without any discrimination, has the right to equal pay for equal work.”
Directly supports the right of an artist to work while maintaining and expressing religious beliefs or operating under faith-based legal structures.
2. International Covenant on Civil and Political Rights (ICCPR)
Adopted by the UN (1966), ratified by the U.S. in 1992
Binding treaty in U.S. law.
Article 18(1)
“Everyone shall have the right to freedom of thought, conscience and religion... and to manifest his religion or belief in worship, observance, practice and teaching.”
Article 18(3)
Restrictions may only be applied if prescribed by law and necessary to protect public safety, order, health, or morals, or the fundamental rights and freedoms of others.
Protects artists' religious structures and private contractual practices unless a compelling legal reason exists to interfere — which is rare in peaceful, professional studio agreements.
3. International Labour Organization (ILO) Convention No. 111
Discrimination (Employment and Occupation) Convention, 1958
Prohibits discrimination in employment and occupation on the basis of race, color, sex, religion, political opinion, national extraction, or social origin.
Employers cannot deny someone work because they are religious, operate under a religious exemption, or follow a faith-based structure.
4. UN Human Rights Committee (General Comment No. 22 on Article 18 of the ICCPR)
Religious freedom includes the right to non-traditional beliefs, private religious practices, belief systems that are not institutionalized, and spiritual or philosophical convictions.
Strengthens the protection of tattoo artists whose faith-based or philosophical beliefs lead them to use alternative organizational forms (e.g., PMAs, ecclesiastical trusts).
5. UN Declaration on the Elimination of All Forms of Intolerance and Discrimination Based on Religion or Belief (1981)
Proclaims that freedom of religion and belief is a fundamental human right and condemns discrimination based on religion.
Can be referenced in civil or constitutional complaints where religious discrimination is alleged.
How This Helps Artists and Studios
Confirms your freedom to operate religiously or spiritually through trusts, associations, or exemptions.
Prevents employers from disqualifying you for religious reasons.
Protects studios from liability if they honor private religious agreements and treat all artists fairly.
Supports private membership and contract law as valid expressions of religious or philosophical freedom under both U.S. and international law.
International Treaties & Conventions Supporting Religious Freedom and Anti-Discrimination
1. International Covenant on Civil and Political Rights (ICCPR)
Treaty adopted by the UN General Assembly in 1966 and ratified by the U.S. in 1992.
Article 18 guarantees freedom of religion and belief and allows individuals to manifest their religion in practice, worship, and observance.
Article 26 prohibits discrimination based on religion and other status, ensuring equal rights in employment, including the right to work.
Key Reference:
“Everyone shall have the right to freedom of thought, conscience, and religion… This right includes freedom to change his religion or belief, and freedom to manifest his religion or belief in worship, teaching, practice, and observance.” (Article 18)
2. Convention on the Elimination of All Forms of Racial Discrimination (CERD)
Treaty adopted by the UN General Assembly in 1965.
Article 5 prohibits racial or religious discrimination in employment, occupation, and other economic and social rights.
Key Reference:
"In compliance with the obligations assumed by them under the present Convention, the States Parties shall prohibit and eliminate racial discrimination in all its forms and shall guarantee the right of everyone, without distinction as to race, color, or national or ethnic origin, to equality before the law, notably in the enjoyment of…the right to work and to just and favorable conditions of work." (Article 5)
3. International Labour Organization (ILO) Convention No. 111
Treaty adopted in 1958.
Prohibits discrimination in employment and occupation on the grounds of religion, race, sex, political opinion, national origin, or social origin.
Key Reference:
“The Convention seeks to promote equality of opportunity and treatment in employment and occupation by eliminating discrimination based on race, color, sex, religion, political opinion, national origin, or other status.” (Article 1)
4. Universal Declaration of Human Rights (UDHR)
Adopted by the UN General Assembly in 1948 (not a treaty, but foundational as customary international law).
Article 18 guarantees freedom of thought, conscience, and religion, including manifesting religion in practice and observance.
Article 23 ensures the right to work, the right to freely choose employment, and non-discrimination in employment.
Key Reference:
“Everyone has the right to freedom of thought, conscience, and religion; this right includes freedom to change his religion or belief, and freedom… to manifest his religion or belief in teaching, practice, worship, and observance.” (Article 18)
5. Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW)
Treaty adopted by the UN General Assembly in 1979.
Prohibits discrimination based on gender and religion in employment and education.
Key Reference:
“States Parties shall take all appropriate measures to eliminate discrimination against women in the field of employment… in terms of equality of opportunities and treatment.” (Article 11)
6. UN Declaration on the Elimination of All Forms of Intolerance and Discrimination Based on Religion or Belief (1981)
Declaration adopted by the UN General Assembly in 1981.
Strongly supports freedom of religion and belief, and specifically outlaws intolerance and discrimination based on religion or belief in employment.
Key Reference:
"Discrimination between human beings on the grounds of religion or belief constitutes an affront to human dignity and must be eliminated." (Article 1)
7. UN Convention Against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment (CAT)
Treaty adopted by the UN General Assembly in 1984 and ratified by the U.S. in 1994.
While not directly related to employment, this treaty reinforces the dignity and rights of individuals, including religious freedom and protection against harmful practices, which indirectly support the idea that workplacesshould respect religious beliefs and not engage in discriminatory actions.
Key Reference:
“Each State Party shall take effective legislative, administrative, judicial, or other measures to prevent acts of torture and other cruel, inhuman or degrading treatment or punishment within its jurisdiction.” (Article 2)
How These Treaties Support Tattoo Artists and Studios
Freedom of Religion and Belief:
These treaties protect individuals from discrimination based on religion and provide the right to manifest their religious beliefs, including operating within a private contract or faith-based organization, such as Private Membership Associations (PMAs) or religious exemptions.Anti-Discrimination:
These laws clearly prohibit religious discrimination in employment, ensuring that artists cannot be denied work solely based on their religious beliefs or operating under a faith-based contract.Employment Rights:
Treaty provisions affirm the right to work, the right to fair conditions, and equal opportunities, which supports tattoo artists' ability to work freely in studios that respect their religious structures, such as ecclesiastical trusts or religious exemptions.