diff --git a/samtranslator/model/tags/resource_tagging.py b/samtranslator/model/tags/resource_tagging.py
index 8a216d593..788bfc46d 100644
--- a/samtranslator/model/tags/resource_tagging.py
+++ b/samtranslator/model/tags/resource_tagging.py
@@ -30,7 +30,7 @@ def get_tag_list(resource_tag_dict: Optional[Dict[str, Any]]) -> List[Dict[str,
         return tag_list
 
     for tag_key, tag_value in resource_tag_dict.items():
-        tag = {_KEY: tag_key, _VALUE: tag_value if tag_value else ""}
+        tag = {_KEY: tag_key, _VALUE: tag_value if (tag_value is not None) else ""}
         tag_list.append(tag)
 
     return tag_list
diff --git a/tests/translator/input/simple_function_with_global_tags_false.yaml b/tests/translator/input/simple_function_with_global_tags_false.yaml
new file mode 100644
index 000000000..8ca243a8a
--- /dev/null
+++ b/tests/translator/input/simple_function_with_global_tags_false.yaml
@@ -0,0 +1,28 @@
+Globals:
+  Function:
+    Tags:
+      TagKey1: TagValue1
+      TagKey2: ''
+      TagKey3: false
+      TagKey4: true
+      TagKey5: 0
+
+Resources:
+  MyLambdaFunction:
+    Type: AWS::Serverless::Function
+    Properties:
+      Handler: index.handler
+      Runtime: nodejs18.x
+      InlineCode: |
+        exports.handler = async (event, context, callback) => {
+          return {
+            statusCode: 200,
+            body: 'Success'
+          }
+        }
+      MemorySize: 128
+      Policies:
+      - AWSLambdaRole
+      - AmazonS3ReadOnlyAccess
+Metadata:
+  SamTransformTest: true
diff --git a/tests/translator/input/simple_function_with_tags_false.yaml b/tests/translator/input/simple_function_with_tags_false.yaml
new file mode 100644
index 000000000..5adee9fa1
--- /dev/null
+++ b/tests/translator/input/simple_function_with_tags_false.yaml
@@ -0,0 +1,24 @@
+Resources:
+  MyLambdaFunction:
+    Type: AWS::Serverless::Function
+    Properties:
+      Handler: index.handler
+      Runtime: nodejs18.x
+      InlineCode: |
+        exports.handler = async (event, context, callback) => {
+          return {
+            statusCode: 200,
+            body: 'Success'
+          }
+        }
+      MemorySize: 128
+      Policies:
+      - AWSLambdaRole
+      - AmazonS3ReadOnlyAccess
+      Tags:
+        TagKey1: TagValue1
+        TagKey2: ''
+        TagKey3: false
+        TagKey4: true
+Metadata:
+  SamTransformTest: true
diff --git a/tests/translator/input/simple_table_with_tags_false.yaml b/tests/translator/input/simple_table_with_tags_false.yaml
new file mode 100644
index 000000000..a0817238b
--- /dev/null
+++ b/tests/translator/input/simple_table_with_tags_false.yaml
@@ -0,0 +1,18 @@
+Parameters:
+  TagValueParam:
+    Type: String
+    Default: value
+
+Resources:
+  MinimalTableWithTags:
+    Type: AWS::Serverless::SimpleTable
+    Properties:
+      Tags:
+        TagKey1: TagValue1
+        TagKey2: ''
+        TagKey3:
+          Ref: TagValueParam
+        TagKey4: '123'
+        TagKey5: true
+        TagKey6: false
+        TagKey7: 0
diff --git a/tests/translator/output/aws-cn/simple_function_with_global_tags_false.json b/tests/translator/output/aws-cn/simple_function_with_global_tags_false.json
new file mode 100644
index 000000000..355a796e3
--- /dev/null
+++ b/tests/translator/output/aws-cn/simple_function_with_global_tags_false.json
@@ -0,0 +1,102 @@
+{
+  "Metadata": {
+    "SamTransformTest": true
+  },
+  "Resources": {
+    "MyLambdaFunction": {
+      "Properties": {
+        "Code": {
+          "ZipFile": "exports.handler = async (event, context, callback) => {\n  return {\n    statusCode: 200,\n    body: 'Success'\n  }\n}\n"
+        },
+        "Handler": "index.handler",
+        "MemorySize": 128,
+        "Role": {
+          "Fn::GetAtt": [
+            "MyLambdaFunctionRole",
+            "Arn"
+          ]
+        },
+        "Runtime": "nodejs18.x",
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          },
+          {
+            "Key": "TagKey5",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::Lambda::Function"
+    },
+    "MyLambdaFunctionRole": {
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": [
+                "sts:AssumeRole"
+              ],
+              "Effect": "Allow",
+              "Principal": {
+                "Service": [
+                  "lambda.amazonaws.com"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "ManagedPolicyArns": [
+          "arn:aws-cn:iam::aws:policy/service-role/AWSLambdaBasicExecutionRole",
+          "arn:aws-cn:iam::aws:policy/service-role/AWSLambdaRole",
+          "arn:aws-cn:iam::aws:policy/AmazonS3ReadOnlyAccess"
+        ],
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          },
+          {
+            "Key": "TagKey5",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::IAM::Role"
+    }
+  }
+}
diff --git a/tests/translator/output/aws-cn/simple_function_with_tags_false.json b/tests/translator/output/aws-cn/simple_function_with_tags_false.json
new file mode 100644
index 000000000..14c4e3962
--- /dev/null
+++ b/tests/translator/output/aws-cn/simple_function_with_tags_false.json
@@ -0,0 +1,94 @@
+{
+  "Metadata": {
+    "SamTransformTest": true
+  },
+  "Resources": {
+    "MyLambdaFunction": {
+      "Properties": {
+        "Code": {
+          "ZipFile": "exports.handler = async (event, context, callback) => {\n  return {\n    statusCode: 200,\n    body: 'Success'\n  }\n}\n"
+        },
+        "Handler": "index.handler",
+        "MemorySize": 128,
+        "Role": {
+          "Fn::GetAtt": [
+            "MyLambdaFunctionRole",
+            "Arn"
+          ]
+        },
+        "Runtime": "nodejs18.x",
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          }
+        ]
+      },
+      "Type": "AWS::Lambda::Function"
+    },
+    "MyLambdaFunctionRole": {
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": [
+                "sts:AssumeRole"
+              ],
+              "Effect": "Allow",
+              "Principal": {
+                "Service": [
+                  "lambda.amazonaws.com"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "ManagedPolicyArns": [
+          "arn:aws-cn:iam::aws:policy/service-role/AWSLambdaBasicExecutionRole",
+          "arn:aws-cn:iam::aws:policy/service-role/AWSLambdaRole",
+          "arn:aws-cn:iam::aws:policy/AmazonS3ReadOnlyAccess"
+        ],
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          }
+        ]
+      },
+      "Type": "AWS::IAM::Role"
+    }
+  }
+}
diff --git a/tests/translator/output/aws-cn/simple_table_with_tags_false.json b/tests/translator/output/aws-cn/simple_table_with_tags_false.json
new file mode 100644
index 000000000..c86bf8b8a
--- /dev/null
+++ b/tests/translator/output/aws-cn/simple_table_with_tags_false.json
@@ -0,0 +1,60 @@
+{
+  "Parameters": {
+    "TagValueParam": {
+      "Default": "value",
+      "Type": "String"
+    }
+  },
+  "Resources": {
+    "MinimalTableWithTags": {
+      "Properties": {
+        "AttributeDefinitions": [
+          {
+            "AttributeName": "id",
+            "AttributeType": "S"
+          }
+        ],
+        "BillingMode": "PAY_PER_REQUEST",
+        "KeySchema": [
+          {
+            "AttributeName": "id",
+            "KeyType": "HASH"
+          }
+        ],
+        "Tags": [
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": {
+              "Ref": "TagValueParam"
+            }
+          },
+          {
+            "Key": "TagKey4",
+            "Value": "123"
+          },
+          {
+            "Key": "TagKey5",
+            "Value": true
+          },
+          {
+            "Key": "TagKey6",
+            "Value": false
+          },
+          {
+            "Key": "TagKey7",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::DynamoDB::Table"
+    }
+  }
+}
diff --git a/tests/translator/output/aws-us-gov/simple_function_with_global_tags_false.json b/tests/translator/output/aws-us-gov/simple_function_with_global_tags_false.json
new file mode 100644
index 000000000..6be7de88a
--- /dev/null
+++ b/tests/translator/output/aws-us-gov/simple_function_with_global_tags_false.json
@@ -0,0 +1,102 @@
+{
+  "Metadata": {
+    "SamTransformTest": true
+  },
+  "Resources": {
+    "MyLambdaFunction": {
+      "Properties": {
+        "Code": {
+          "ZipFile": "exports.handler = async (event, context, callback) => {\n  return {\n    statusCode: 200,\n    body: 'Success'\n  }\n}\n"
+        },
+        "Handler": "index.handler",
+        "MemorySize": 128,
+        "Role": {
+          "Fn::GetAtt": [
+            "MyLambdaFunctionRole",
+            "Arn"
+          ]
+        },
+        "Runtime": "nodejs18.x",
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          },
+          {
+            "Key": "TagKey5",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::Lambda::Function"
+    },
+    "MyLambdaFunctionRole": {
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": [
+                "sts:AssumeRole"
+              ],
+              "Effect": "Allow",
+              "Principal": {
+                "Service": [
+                  "lambda.amazonaws.com"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "ManagedPolicyArns": [
+          "arn:aws-us-gov:iam::aws:policy/service-role/AWSLambdaBasicExecutionRole",
+          "arn:aws-us-gov:iam::aws:policy/service-role/AWSLambdaRole",
+          "arn:aws-us-gov:iam::aws:policy/AmazonS3ReadOnlyAccess"
+        ],
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          },
+          {
+            "Key": "TagKey5",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::IAM::Role"
+    }
+  }
+}
diff --git a/tests/translator/output/aws-us-gov/simple_function_with_tags_false.json b/tests/translator/output/aws-us-gov/simple_function_with_tags_false.json
new file mode 100644
index 000000000..71e53f69c
--- /dev/null
+++ b/tests/translator/output/aws-us-gov/simple_function_with_tags_false.json
@@ -0,0 +1,94 @@
+{
+  "Metadata": {
+    "SamTransformTest": true
+  },
+  "Resources": {
+    "MyLambdaFunction": {
+      "Properties": {
+        "Code": {
+          "ZipFile": "exports.handler = async (event, context, callback) => {\n  return {\n    statusCode: 200,\n    body: 'Success'\n  }\n}\n"
+        },
+        "Handler": "index.handler",
+        "MemorySize": 128,
+        "Role": {
+          "Fn::GetAtt": [
+            "MyLambdaFunctionRole",
+            "Arn"
+          ]
+        },
+        "Runtime": "nodejs18.x",
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          }
+        ]
+      },
+      "Type": "AWS::Lambda::Function"
+    },
+    "MyLambdaFunctionRole": {
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": [
+                "sts:AssumeRole"
+              ],
+              "Effect": "Allow",
+              "Principal": {
+                "Service": [
+                  "lambda.amazonaws.com"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "ManagedPolicyArns": [
+          "arn:aws-us-gov:iam::aws:policy/service-role/AWSLambdaBasicExecutionRole",
+          "arn:aws-us-gov:iam::aws:policy/service-role/AWSLambdaRole",
+          "arn:aws-us-gov:iam::aws:policy/AmazonS3ReadOnlyAccess"
+        ],
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          }
+        ]
+      },
+      "Type": "AWS::IAM::Role"
+    }
+  }
+}
diff --git a/tests/translator/output/aws-us-gov/simple_table_with_tags_false.json b/tests/translator/output/aws-us-gov/simple_table_with_tags_false.json
new file mode 100644
index 000000000..c86bf8b8a
--- /dev/null
+++ b/tests/translator/output/aws-us-gov/simple_table_with_tags_false.json
@@ -0,0 +1,60 @@
+{
+  "Parameters": {
+    "TagValueParam": {
+      "Default": "value",
+      "Type": "String"
+    }
+  },
+  "Resources": {
+    "MinimalTableWithTags": {
+      "Properties": {
+        "AttributeDefinitions": [
+          {
+            "AttributeName": "id",
+            "AttributeType": "S"
+          }
+        ],
+        "BillingMode": "PAY_PER_REQUEST",
+        "KeySchema": [
+          {
+            "AttributeName": "id",
+            "KeyType": "HASH"
+          }
+        ],
+        "Tags": [
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": {
+              "Ref": "TagValueParam"
+            }
+          },
+          {
+            "Key": "TagKey4",
+            "Value": "123"
+          },
+          {
+            "Key": "TagKey5",
+            "Value": true
+          },
+          {
+            "Key": "TagKey6",
+            "Value": false
+          },
+          {
+            "Key": "TagKey7",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::DynamoDB::Table"
+    }
+  }
+}
diff --git a/tests/translator/output/simple_function_with_global_tags_false.json b/tests/translator/output/simple_function_with_global_tags_false.json
new file mode 100644
index 000000000..36b581200
--- /dev/null
+++ b/tests/translator/output/simple_function_with_global_tags_false.json
@@ -0,0 +1,102 @@
+{
+  "Metadata": {
+    "SamTransformTest": true
+  },
+  "Resources": {
+    "MyLambdaFunction": {
+      "Properties": {
+        "Code": {
+          "ZipFile": "exports.handler = async (event, context, callback) => {\n  return {\n    statusCode: 200,\n    body: 'Success'\n  }\n}\n"
+        },
+        "Handler": "index.handler",
+        "MemorySize": 128,
+        "Role": {
+          "Fn::GetAtt": [
+            "MyLambdaFunctionRole",
+            "Arn"
+          ]
+        },
+        "Runtime": "nodejs18.x",
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          },
+          {
+            "Key": "TagKey5",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::Lambda::Function"
+    },
+    "MyLambdaFunctionRole": {
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": [
+                "sts:AssumeRole"
+              ],
+              "Effect": "Allow",
+              "Principal": {
+                "Service": [
+                  "lambda.amazonaws.com"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "ManagedPolicyArns": [
+          "arn:aws:iam::aws:policy/service-role/AWSLambdaBasicExecutionRole",
+          "arn:aws:iam::aws:policy/service-role/AWSLambdaRole",
+          "arn:aws:iam::aws:policy/AmazonS3ReadOnlyAccess"
+        ],
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          },
+          {
+            "Key": "TagKey5",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::IAM::Role"
+    }
+  }
+}
diff --git a/tests/translator/output/simple_function_with_tags_false.json b/tests/translator/output/simple_function_with_tags_false.json
new file mode 100644
index 000000000..0e205619c
--- /dev/null
+++ b/tests/translator/output/simple_function_with_tags_false.json
@@ -0,0 +1,94 @@
+{
+  "Metadata": {
+    "SamTransformTest": true
+  },
+  "Resources": {
+    "MyLambdaFunction": {
+      "Properties": {
+        "Code": {
+          "ZipFile": "exports.handler = async (event, context, callback) => {\n  return {\n    statusCode: 200,\n    body: 'Success'\n  }\n}\n"
+        },
+        "Handler": "index.handler",
+        "MemorySize": 128,
+        "Role": {
+          "Fn::GetAtt": [
+            "MyLambdaFunctionRole",
+            "Arn"
+          ]
+        },
+        "Runtime": "nodejs18.x",
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          }
+        ]
+      },
+      "Type": "AWS::Lambda::Function"
+    },
+    "MyLambdaFunctionRole": {
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": [
+                "sts:AssumeRole"
+              ],
+              "Effect": "Allow",
+              "Principal": {
+                "Service": [
+                  "lambda.amazonaws.com"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "ManagedPolicyArns": [
+          "arn:aws:iam::aws:policy/service-role/AWSLambdaBasicExecutionRole",
+          "arn:aws:iam::aws:policy/service-role/AWSLambdaRole",
+          "arn:aws:iam::aws:policy/AmazonS3ReadOnlyAccess"
+        ],
+        "Tags": [
+          {
+            "Key": "lambda:createdBy",
+            "Value": "SAM"
+          },
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": false
+          },
+          {
+            "Key": "TagKey4",
+            "Value": true
+          }
+        ]
+      },
+      "Type": "AWS::IAM::Role"
+    }
+  }
+}
diff --git a/tests/translator/output/simple_table_with_tags_false.json b/tests/translator/output/simple_table_with_tags_false.json
new file mode 100644
index 000000000..c86bf8b8a
--- /dev/null
+++ b/tests/translator/output/simple_table_with_tags_false.json
@@ -0,0 +1,60 @@
+{
+  "Parameters": {
+    "TagValueParam": {
+      "Default": "value",
+      "Type": "String"
+    }
+  },
+  "Resources": {
+    "MinimalTableWithTags": {
+      "Properties": {
+        "AttributeDefinitions": [
+          {
+            "AttributeName": "id",
+            "AttributeType": "S"
+          }
+        ],
+        "BillingMode": "PAY_PER_REQUEST",
+        "KeySchema": [
+          {
+            "AttributeName": "id",
+            "KeyType": "HASH"
+          }
+        ],
+        "Tags": [
+          {
+            "Key": "TagKey1",
+            "Value": "TagValue1"
+          },
+          {
+            "Key": "TagKey2",
+            "Value": ""
+          },
+          {
+            "Key": "TagKey3",
+            "Value": {
+              "Ref": "TagValueParam"
+            }
+          },
+          {
+            "Key": "TagKey4",
+            "Value": "123"
+          },
+          {
+            "Key": "TagKey5",
+            "Value": true
+          },
+          {
+            "Key": "TagKey6",
+            "Value": false
+          },
+          {
+            "Key": "TagKey7",
+            "Value": 0
+          }
+        ]
+      },
+      "Type": "AWS::DynamoDB::Table"
+    }
+  }
+}