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whether you purchased off the shelf software included within the website purchase price, if you did, it would be amortizable over 3 years. Also, if you ever abandon a website, there would be a way to remedy the need to accelerate the deduction. But, in your case, you'll probably just need to amortize it over 15 years. Just be aware there may be exceptions out there. The tax code has always been in strife with itself.
Website design costs not considered software costs are deductible in accordance with their useful life. Thus, these costs must be amortized over the number of years that it is expected that the non-software portions of the design will be used in the business.