If you check with the state, as I did, the would probably tell you
that Web Development work is considered 80% "data processing".

http://www.window.state.tx.us/taxinfo/taxpubs/tx94_127.html unless
they give you an exemption or resale form.

My assumption is that a sole proprietorship is no different than any
other type of entity.  One person selling jewelry, for example, would
still have to charge sales tax.

-Warren

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