Notation: If you need to write it on one line, you can write [tex]\lim_{\theta\to 0} (\sin\theta)/(\theta + \tan\theta)[/tex]; the top or bottom of a fraction must be parenthesized when it contains an operator that has a space in it (usually, anything except multiplications). Even [tex]\sin\theta / (\theta + \tan\theta)[/tex] (which is what I wrote in the first draft of this response) leaves some ambiguity: this could be taken to mean [tex]\sin \frac{\theta}{\theta + \tan\theta}[/tex].
Your mistake above was in the transition from the second to the third line. In fact, because of the ambiguity in your fractions, I'm not sure what the third line is even supposed to mean, but that plain [tex]\theta[/tex] in the denominator just disappeared.
Hint: Sometimes when you have a problem with an inconvenient fraction, you can make your life easier by computing with its reciprocal instead. Some argument may be necessary afterward to prove that taking 1 over your whole reasoning is justified.