Here is an oversimplifed example. I am using c# but converting it to vb must be trivial. You will need to dig into lots of more details.
Assuming that you are using webforms, you need a textbox on your page:
<asp:TextBox ID="txtTags" runat="server" />
Assuming that you have a submit button:
<asp:Button ID="btnSubmit" onclick="SaveTags" runat="server" Text="submit" />
You would have a SaveTags method that handles the click event:
protected void SaveTags(object sender, EventArgs e)
{
string[] tags = txtTags.Text.Split(' ');
SqlConnection connection = new SqlConnection("Your connection string");
SqlCommand command = connection.CreateCommand("Insert Into Tags(tag) Values(@tag)");
foreach (string tag in tags)
{
command.Parameters.Clear();
command.Parameters.AddWithValue("@tag", tag);
command.ExecuteNonQuery();
}
connection.Close();
}