An Attribute is connected to an external-facing property you might want to track to comply with mandatory labeling laws (i.e., Bioengineered materials) or for voluntary packaging claims or marketing (i.e. vegan or gluten-free).
Tags are internal-facing properties that help you organize you Ingredients and Recipes and help refine and filter searches. You can associate a “Dessert” tag with all Recipes that are considered Desserts, or a “Spice” Tag with all Ingredients used for spices in a formulation. Search later by the “Dessert” tag and see all your dessert Recipes appear as results, or “Spices” to see all the Ingredients you can use as spices.