South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:84 — Hunting and fishing rights

A landowner who
exclusively grants to another the right to hunt or fish on the landowner's
property for an annual or seasonal fee is not subject to tax on that amount. A
written agreement, filed with the register of deeds, containing the terms of
the contract, including the price for the grant and a legal description of the
property, is evidence of a grant of property rights which is not taxable. Any
services provided by the landowner are subject to tax.
A landowner who allows hunting or
fishing on the landowner's property, not under an exclusive grant in writing,
is subject to tax on the gross receipts.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-47.1(3) , 10-45D-13(3). Law Implemented: SDCL 10-45-4.1 , 10-45-5.2 , 10-45-7 , 10-45-8 , 10-45D-2. Examples: (1) Farmer Brown agrees to lease land for hunting purposes to the ABC corporation. A written agreement is entered into stating the fee charged, the description of the land to be hunted on, and the time hunting may occur. Farmer Brown also agrees

Source: official text