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Intangible.

Services are innately intangible because no physical asset is produced. While a tattoo may be considered tangible (since there is something to see once the service is completed), tattooing falls into the same group of services as:

* Manicures

* Hair Styling

* Spa Treatments

And all of the above services are considered intangible, despite any physical results.

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Q: Is tattooing tangible or intangible service?
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