The regulation specifically states that this exception may apply to a portion of a home used to furnish lodging to tourists or to long-term boarders such as students (if that portion is regularly available for occupancy by paying customers and the owner is not treated as using that portion as a residence during the tax year).

The other property I manage is year round in a good central area to tourist spots.

Nothing bout tourists.

A guy told me some of the old furniture buildings are being made into tourist destinations.

It is one lot that has been converted into 5 unit apartments in a very busy tourist area of Houston Texas .

This building used to be a 4 unit motel in a hot tourist area that has now been converted into a duplex consisting of two 3/2's.

We chose the Carolinas.. at least for newer builds etc.. especially Charleston.. scarcity.. its surrounded by water on 3 sides and the 4th side has Boeing Volvo Mercedes and one of the largest tourist destinations on the East coast after NYC and DC.. 

In a few weeks when this place is ready I will be losing $200 a night in prime tourist season as a result of his junk in my yard.

Amelia Island is a great vacation spot with a loyal population of tourists that dont want to go anywhere else. 

I’m purchasing ocean front property in a fast growing tourist town on the West coast.