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For gem tags, see Gem tag.
For guild tags, see Guilds#Tags.
Tags are internally used by the game to describe certain properties/aspects of entities. Those are then usually used later to govern certain rules about those entities, such as which modifiers can spawn which items.
Overview[ | ]
Most entities, like monsters, areas, mods and items come with their own list of tags. The tags are used to describe some properties of those entities, for example currency items are usually tagged with default, currency