Does the computer services sales tax apply to web design?
We’re not sure at this point. A website is not generally thought of as part of the “computer system” of hardware and software, nor is it typically thought of as “data processing.” And web designing is entirely different from the designing and programming of software. In addition to web design services, other services would include the frequent updating a website requires. Yet, a website is accessible only through computers. The statute lists exclusion only for internet access. The entire category of services related to websites is on our list for the Comptroller’s Office.
