(1) Your business isnt provided a customized system so it isn't a professional service.
(2) A web portal or a web 2.o application is more a service than software, but state tax laws have dealt with it similarly to software.
(3) You could argue that your service is really a report generating service because your helping clients generate management reports on the status of their projects. Reporting services are almost always taxable sales.
Hope this helps, i'll probably post that matrix whenever i find it haha.