This depends entirely upon where you intend to do business. In some states, licenses are required. In some, there are no state-wide requirements for licenses, but local laws may require a license. You will need to investigate the laws governing tattoo licenses in your particular state and municipality. The requirements themselves will differ depending on where you are. In some places, you will need to show proof of certification in dealing with blood-borne pathogens. More and more states and cities are requiring tattoo parlors to show proof that they have passed an inspection by the local health department.
You can get started in our section on tattoo laws.