upper arms, chest, legs, & back. Tattoos on these areas can be easily concealed should you ever get a job at a workplace where showing these is not appropriate.
If your a boy I think your chest or your sides (ribs). I just think its attractive lol but for a girl I really dont know . Maybe your arms ? Im a girl and I got my first tattoo on my butt lol
Back, upper arm, butt, belly, hips. Basically any where you can cover with business clothing so it doesn't limit you in case you should get a job that prohibits them.
The arm or back! There's a lot of cool ways you could make the tattoo unique and it doesn't hurt as much as other places. For example, you could have a flower such as a rose with the stem wrapping around your arm? It all depends on what you like. Sorry if this isn't so helpful, I'm not really a tattoo person, but I've always thought they were really cool. :)