Temporary easement is just income. You let someone use your property and it didn't cost you anything. You have to pay tax on that.
Permanent easement is more complicated. Your property has value and a permanent easement - which transfers with the property when sold - reduces the value of your property. This reduction in value is the basis of the sale of the easement. It can be tricky to figure. You can check the reduction in taxable value for your property and see what it did there or consult with real estate professionals in your area. It may be that the value isn't changed at all and the full amount is taxable. You're going to have to do some homework.
Here is an article on easement value. It's about conservation easements but the portion on valuation applies to any easement.
@ahinman1
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