diff --git a/moto/core/responses.py b/moto/core/responses.py
index a53611dfb..b45c98964 100644
--- a/moto/core/responses.py
+++ b/moto/core/responses.py
@@ -723,7 +723,7 @@ class BaseResponse(_TemplateEnvironmentMixin, ActionAuthenticatorMixin):
                     elif key.endswith(value_end):
                         v = value[0]
 
-            if not (k and v):
+            if not (k and v is not None):
                 break
 
             results[k] = v
diff --git a/moto/sqs/responses.py b/moto/sqs/responses.py
index dcfd4b338..e3d53b5b6 100644
--- a/moto/sqs/responses.py
+++ b/moto/sqs/responses.py
@@ -95,14 +95,7 @@ class SQSResponse(BaseResponse):
         request_url = urlparse(self.uri)
         queue_name = self._get_param("QueueName")
 
-        tags = {}
-        tags_param = self._get_multi_param("Tag")
-        # Returns [{'Key': 'Foo', 'Value': 'Bar'}]
-        if tags_param:
-            for tag in tags_param:
-                tags[tag["Key"]] = tag["Value"]
-
-        queue = self.sqs_backend.create_queue(queue_name, tags, **self.attribute)
+        queue = self.sqs_backend.create_queue(queue_name, self.tags, **self.attribute)
 
         template = self.response_template(CREATE_QUEUE_RESPONSE)
         return template.render(queue_url=queue.url(request_url))