Yes — booth or chair rental at a tattoo shop, along with ink, needles, and other client-use supplies, are deductible business expenses for independent tattoo artists working as booth renters or 1099 contractors. Booth rental fees are fully deductible as an ordinary cost of doing business, whether you pay a flat weekly rate or a percentage of your sales to the shop owner. Ink, needles, gloves, stencils, and aftercare products used on clients are consumable supplies and deducti