```release-note:enhancement
resource/aws_sqs_queue: Attempt `tags`-on-create, fallback to tag after create, and allow some `tags` errors to be non-fatal to support non-standard AWS partitions (i.e., ISO)
```

```release-note:enhancement
data-source/aws_sqs_queue: Allow some `tags` errors to be non-fatal to support non-standard AWS partitions (i.e., ISO)
```