Works two ways
See the tags of a file or folder.
See the files and folders linked to a tag.
Normally in the Windows File Explorer not all file types can be tagged. Without Tagging for Windows this means tagging is only supported on images, documents, and videos. And, in some cases, even some supported file types may not allow tagging. When a tag is added to a file that supports it, it can only be viewed on Details tab of the file Properties window, by enabling the Details Pane or by adding the Tags column in the Folder View of the Windows File Explorer.
With Tagging for Windows tags are always present and visible. Tags can be found in Tag Groups under the Tags node in the Navigation pane. When a tag is selected all files linked with this tag are shown in the Folder view. When you select one of these linked files you will also see the possible other tags it’s linked to in the Tags pane beneath the Folder view. When multiple files are selected, only the in common are shown.
On a physical location, a folder, tagged files are indicated by an overlay icon. This overlay icon is a green tag. When you select one of these tagged files you will see all linked tags in the Tags pane beneath the Folder view. When multiple files are selected, only the in common are shown.
With Tagging for Windows there is no need to know which files are tagged because of the use of the overlay icon. When you select a Tag you see all linked files and when you select a tagged file you see all linked tags.