Utah Court of Appeals: Tattoo Parlor Not a Religious Entity Exempt from Unemployment Statutes

In Lowery v. Workforce Appeals Board, a tattoo parlor, Happy Valley Tattoo, claiming to be a religious entity affiliated with UBU Ministries that “considered tattooing to be one of its core religious tenets,” asserted that it was exempt from Utah’s unemployment insurance statutes.  Acknowledging that such an exemption exists, the Utah Court of Appeals held that the employer had failed to establish the necessary elements to establish the exemption, including exemption “under federal law.”