diff --git a/apps/sqs_queue/locals.tf b/apps/sqs_queue/locals.tf
new file mode 100644
index 00000000..f22b1ed0
--- /dev/null
+++ b/apps/sqs_queue/locals.tf
@@ -0,0 +1,12 @@
+locals {
+  tags = {
+    Domain          = "${var.tags_domain}"
+    Name            = "${var.queue_name}"
+    "Business Unit" = "${var.tags_business_unit}"
+    "Cost Center"   = "${var.tags_cost_center}"
+    Team            = "${var.tags_team}"
+    Purpose         = "${var.tags_purpose}"
+    Description     = "${var.description}"
+    Environment     = "${var.environment}"
+  }
+}
\ No newline at end of file