Berryman Ranch



Taxpayer granted to three hunters a non-exclusive right to go onto its ranch to hunt during the hunting periods designated by the state. Taxpayer did not pay gross receipts tax on the receipts from selling hunting access to its land. Taxpayer protested an assessment by the Department for gross receipts tax, penalty and interest from these receipts. Taxpayer argued that the receipts from the granting of hunting rights is deductible under Section 7-9-53 as the receipts from the sale or lease of real property. Taxpayer was actually granting a license to use its property which is subject to the gross receipts tax. Protest denied.