Okay, so I'm not sure about the steps in your area, but I do have a few friends who managed a tattoo shop for quite some time. So here's how it works around here, anyway.
Number one is working on your drawing. You can go to art school for this or even just do it on your spare time, but you really need to have a solid portfolio before you go out looking for a place to learn, because that's something that they'll definitely want to see.
And the second step, around here anyway, is to find a professional tattoo artist who is willing to take you on as an apprentice. Usually this means doing a lot of chores, a lot of running around and NOT a whole lot of tattooing-- when you start. The idea is that you really start as a shop helper and work your way up; slowly learning more about the art from the professional you are doing your apprenticeship with. As time goes on, they'll show you the ins and outs to tattooing, and eventually (hopefully!) bring you on as a full-time artist. Bearing in mind that most apprentices are paid little if anything at all (it depends on who you do it with), so remember that if you're thinking of getting into this, too 🙂
That's just one way that I know of. Another great way to find out would be to talk to local tattoo artists around your area and ask them what you need to get started. 🙂
I hope that helps!