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.
The document can be found at http://www.taxes.state.mn.us/taxes/sales/publications/fact_sheets_by_name/content/BAT_1100086.pdf
Did this help you out? It took me a few days to piece together all this information together, I hope this saves you some time (who knows, maybe the future me will be thankful I wrote this down). Let me know your thoughts. [email protected]