first you need a health and safety certtificate,first aid certificate, tiles in the room you will be tattooing in so you can wipe them down, a sharps box that gets taken away every month or arranged time with the local hazards centre you need a autoclaver and an ultrasonic cleaner sterile needles permission from the local authorities and a risk assesment of the building and further more you need to be a good tattooer this is just a basic off the top of my head to get a tattoo shop ./ thanks Matt damage ink.
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