Texas Comptroller Issues Ruling on Taxability of Website Services: Design, Development, Marketing, and Advertising

• Texas Comptroller issued private letter ruling on taxability of website services
• Website design service includes blueprinting, planning, and consulting
• Website development services involve creating and launching websites
• Website blueprinting service is not taxable when provided alone
• Website development services are taxable as they involve data processing
• Marketing, consulting, and advertising services provided by taxpayer
• Consulting and advertising services generally not taxable
• Production of finished art in advertising services is taxable
• Taxpayer can provide taxable and nontaxable items under lump-sum charge for retainer services
• Tax must be included for any taxable items provided to customers under retainer services

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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