One item is going to have many tags. And one tag will belong to many items. This implies to me that you'll quite possibly need an intermediary table to overcome the many-to-many obstacle.
Something like:
Table: Items
Columns: Item_ID, Item_Title, ContentTable: Tags
Columns: Tag_ID, Tag_TitleTable: Items_Tags
Columns: Item_ID, Tag_ID
It might be that your web app is insanely popular and need denormalising down the road, but it's pointless muddying the waters too early.