It is definitely art, my wife has a phoenix and an imperial dragon on her back and many people have commented on how good it looks, fantastic colours and very classy artwork.
I have large tribal black tattoos from above the elbows to the tops of my shoulders and a large tribal piece across my back.
Every one of my tattoos were one off's with the tattooist ( Dean at Braintree Tattoo studio ) drawing it freehand and then spending two hours just on the design til we were satisfied it was right.
The idea of having a tattoo is individual art, so the mass produced, copied from a tracing does nothing for me really, but a really good, original tattoo artist really is art, just on a living canvas.