This is just another way of saying what the others told you.
$$\lim_{x\to 0} \frac{\tan x - \sin x}{x^3}
\ne \lim_{x\to 0} \frac{\tan x}{x^3} - \lim_{x\to 0} \frac{\sin x}{x^3}$$
The theorem is
IF $\displaystyle \lim_{x\to 0}f(x) = L$
and $\displaystyle \lim_{x\to 0}g(x)=M$, where $M, N \in \mathbb R$,
THEN $\displaystyle \lim_{x\to 0}(f(x)-g(x))=L-M$
But, since $\displaystyle \lim_{x\to 0} \frac{\tan x}{x^3} = \lim_{x\to 0} \frac{\sin x}{x^3} = \infty$, then the theorem does not apply.
This limit can be evaluated without resorting to L'Hospital.
\begin{align}
\frac{\tan x - \sin x}{x^3}
&= \frac{\frac{\sin x}{\cos x} - \sin x}{x^3} \\
&= \frac{\sin x - \sin x \cos x}{x^3 \cos x} \\
&= \frac{1}{\cos x} \cdot\frac{\sin x}{x} \cdot \frac{1 - \cos x}{x^2} \\
&= \frac{1}{\cos x} \cdot\frac{\sin x}{x}
\cdot \frac{2\sin^2(\frac 12x)}{x^2} \\
&= \frac{1}{\cos x} \cdot\frac{\sin x}{x}
\cdot \frac 12 \cdot \left(\frac{\sin \frac x2}{\frac x2}\right)^2 \\
\end{align}
which approaches $\dfrac 12$ as $x$ approaches $0$.