What is the most efficient way to store tags in a database?

Question

I am implementing a tagging system on my website similar to one stackoverflow uses, my question is - what is the most effective way to store tags so that they may be searche

Answer 1

Items should have an "ID" field, and Tags should have an "ID" field (Primary Key, Clustered).

Then make an intermediate table of ItemID/TagID and put the "Perfect Index" on there.