When a lease involves multiple use of real property, partially taxable and partially exempt, the Department will determine which portion of the total rental charge is exempt from the tax. This determination will be done a on a case-by-case basis, using the lease or license and any other information that may be available. Once the total taxable portion of the property is determined, the Department will divide that by the total area to come up with a taxable percentage to be multiplied by the total rent. (Technical Assistance Advisement, No. 09A-032, Florida Department of Revenue, July 1, 2009, released August 2009)