It really depends... a tattoo on your shoulder isn't as distracting as a nice big billboard on your chest like I have. Certain tattoos in certain places can definitely detract from your physique, and more than likely cost you points in a BBing show. There are products you can use to help hide them, no idea how well they work though. Your tan will also help hide them a bit. End all, be all I wouldn't let it stop you from getting on stage though. If it's truly something you want to do, **** it.
I don't think any tattoo area placement limits your result. Bodybuilding is looked upon as a whole, much more then superficial.
Tat's are not what keeps cap from getting on stage