Do I charge sales tax for website

I am doing business a sole proprietor in California. I sell websites. If I create a website and sell it to another person, do I have to charge sales tax?

No. The design, editing or hosting of an electronic website in which no tangible personal property is transferred to the client is a service, the charge for which is not subject to tax.

Michele Day, CPA, MBA, is a sole practitioner based in Dublin, Calif. 

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In accordance with IRS Circular 230, the information on this website is not intended or written to be used, and cannot be used as or considered a "covered opinion" or other written tax advice and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein; for IRS audit, tax dispute or other purposes.