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

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