diff --git a/moto/sqs/responses.py b/moto/sqs/responses.py
index 9351e8220..8fd5cf832 100644
--- a/moto/sqs/responses.py
+++ b/moto/sqs/responses.py
@@ -91,7 +91,14 @@ class SQSResponse(BaseResponse):
         request_url = urlparse(self.uri)
         queue_name = self._get_param("QueueName")
 
-        queue = self.sqs_backend.create_queue(queue_name, self.tags, **self.attribute)
+        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)
 
         template = self.response_template(CREATE_QUEUE_RESPONSE)
         return template.render(queue_url=queue.url(request_url))
diff --git a/tests/test_sqs/test_sqs.py b/tests/test_sqs/test_sqs.py
index b0d8cb79c..cd8b19f1a 100644
--- a/tests/test_sqs/test_sqs.py
+++ b/tests/test_sqs/test_sqs.py
@@ -167,12 +167,13 @@ def test_create_queue_kms():
 def test_create_queue_with_tags():
     client = boto3.client("sqs", region_name="us-east-1")
     response = client.create_queue(
-        QueueName="test-queue-with-tags", tags={"tag_key_1": "tag_value_1"}
+        QueueName="test-queue-with-tags",
+        tags={"tag_key_1": "tag_value_1", "tag_key_2": ""},
     )
     queue_url = response["QueueUrl"]
 
     client.list_queue_tags(QueueUrl=queue_url)["Tags"].should.equal(
-        {"tag_key_1": "tag_value_1"}
+        {"tag_key_1": "tag_value_1", "tag_key_2": "",}
     )