Don't go half-cocked looking for a website when you haven't addressed the following issues. I get far too many clients that 'want a website' but have no clue what they want the website to do for them, or even if it serves a purpose.
I came across a blog post today on working SMART. When managing people you need to work SMART which is
* Specific
* Measurable
* Achievable
* Reasonable
* Timeboxed
It reminds me of similar advice from the One Minute Manager
From the Minnesota Department of Revenue on Web Development Taxes
Web page development is not taxable. The service provider must pay sales or use tax on items purchased to produce the web page, such as photography, software packages, graphics, sound, or video.