I know the tagging stuff has been mentioned many times, but I can't seem to see any that address this question.
From this thread http://stackoverflow.com/questions/20856/how-do-you-recommend-implementing-tags-or-tagging
I can see the best way to setup tags is likely
Item (item_id, item_content)
Tag (tag_id, tag_title)
TagMapping(map_id, tag_id, item_id)
But what if I want to share the tags between two different item entities? For example, blog posts and articles. (let's not discuss if that should be separate entities or not :)) Do you do something like this which seems very wrong?
Post (post_id, post_content)
Article (article_id, article_content)
Tag (tag_id, tag_title)
TagMapping(map_id, tag_id, post_id(nullable), article_id(nullable))