In a Technical Assistance Advisement, the State of Florida addressed the taxability of multiple-use leases. Multiple-use leases are leases of property used for both taxable and non-taxable purposes. The Department of Revenue stated that the portion of lease payments subject to Florida sales and use tax under a lease of multiple-use property can be calculated by dividing the taxable square footage of the space by the total square footage. The resulting fraction is multiplied by the total lease amount to determine the taxable portion of the lease. If the lease incorporates the lease of both land and a hotel, any space used for hotel-related activities will be subject to its portion of the lease tax. This does not include common areas that are not charged for, or areas that are charged for, but are separately taxed. (Technical Assistance Advisement, No. 05.A-014, Florida Department of Revenue, March 3, 2005)