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Warning: cool story ahead, bros
I would consider a more personalised gift, even if it's just as simple as a bottle of scotch.
There used to be a tattooer who everyone went to near my hometown (now there are 2 tattoo shops in my hometown, but this was back in the dark ages). In this shop the artist would give you a discount if you brought him a 'personalized gift' of some vicodin or percocet.*
My friend was in there getting 'Survive' in old english letters arcing across his stomach (don't judge). A dude walked in yelling because he had gotten a sweet "Haley Davidson" tattoo the day previous.
I have heard iterations of this story a few times from a few places, but rather than "none of them are true" I think it is more "all of them are true".
* not sure if you have these things in the UK, but painkillers your doctor would give you that are some part of the opiate family.
I consider the following when working out whether I want to tip;
a) does the worker get paid less than a living wage?
b) is the quality of service supplementary to the product I'm buying?
I'd argue that tattoo artists fall outside of this. You're negotiating a piece of work for an agreed price. Unlike working somewhere like the food service industry, the artist is under no obligation to price themselves below living wage and I doubt any of them do. I would also argue that a tattoo artist, having undertaken to permanently mark your body, should also be committed to giving you good service while doing so. Involving tattoo artists in the tipping culture just seems a bit redundant, they shouldn't be as dependent on it as workers in service industries and it almost seems insulting.
That said, getting a tattoo is a very personal and trusting interaction. If I were to get a tattoo and felt that the artist had excelled themselves in their work I would probably want to reward their endeavours. Money's impersonal so I would consider a more personalised gift, even if it's just as simple as a bottle of scotch.