Since my last answer was flagged, I will elaborate on this. There is NO state in the United States that would tattoo a 12 year old, nor is there ANY respectable shop that would tattoo a minor under the age of 16 even with a parent there with them, and most shops would give you flack for a 16 year old. The only way to get a tattoo under the age of 18, usually, is if you are 17 and about to turn 18, and then MAYBE a shop would tattoo with a parent or guardian there with you.
In summation, there is NO state that would do this, and even if you could...most artists would turn you away just out of pure ethics. The person you are at age 12, is not going to be the person that you will be later in life, so it is for that reason, that a self respecting artist would turn you away for your own good.
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